Benigno Antonio Gasparutti - Page 10

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               According to petitioner, his ex-wife also contributed to               
          Douglas’ support during this year.  Petitioner offered no                   
          evidence of amounts that were contributed to Douglas’ support by            
          him, his ex-wife, or other sources.  Petitioner did not testify             
          whether Douglas was employed.                                               
               Section 151(c) allows taxpayers to deduct an annual                    
          exemption amount for each dependent, as defined in section 152.             
          Under section 152(a) the term “dependent” means certain                     
          individuals over half of whose support was received from the                
          taxpayer during the taxable year in which such individuals are              
          claimed as dependents.  Eligible individuals who may be claimed             
          as dependents include, among others, a son of the taxpayer.  Sec.           
               If a child receives over half of his support for the                   
          calendar year from his parents who are divorced, separated, or              
          live apart for the last 6 months of the year, and further, if the           
          child is in the custody of one or both parents for more than half           
          of the calendar year, then section 152(e)(1) provides that, as a            
          general rule, such child is treated as receiving over half of his           
          support during the calendar year from the parent having custody             
          for the greater portion of the calendar year (custodial parent).            
               Petitioner’s ex-wife was granted sole legal and physical               
          custody of the children pursuant to the divorce.  In any event,             
          petitioner has not established that he provided more than one-              

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