Carolyn M. Fankhanel - Page 18

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          control of his father and only occasionally visited petitioner.             
          Petitioner contests respondent's determination, contending that             
          Syme, who turned 16 years old in 1984, lived with her and was in            
          her actual custody during these years.  We have found that Syme             
          lived in Florida with his father, Clarence, during 1983 and                 
          during the majority of 1984 and that petitioner provided no                 
          support for Syme during the time he lived with Clarence.                    
               To determine whether Syme was a dependent of petitioner’s              
          during 1983 and 1984, we apply the special test for determining             
          support in the case of children of divorced parents found in                
          section 152(e).  We apply section 152(e) as in effect prior to              
          the amendment.  Syme lived with Clarence during 1983 and during             
          the majority of 1984; petitioner, Syme’s custodial parent,                  
          provided no support to him while he lived with his father.  We              
          are persuaded that, during 1983 and 1984, Clarence provided at              
          least $1,200 a year in support to Syme.  Petitioner also has                
          failed to prove that she provided more of Syme’s support than did           
          Clarence during 1983 and 1984.  Thus, under the special rule of             
          section 152(e)(2)(B), Clarence is deemed to have provided over              
          half of Syme’s support for those years.  For 1983 and 1984, Syme            
          was Clarence’s dependent, not petitioner’s.  See sec. 152(a).               
          Accordingly, petitioner is not entitled to an additional                    
          exemption for Syme for 1983 and 1984.  See sec. 151(c).                     
          Respondent’s determination of deficiencies is sustained to the              






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