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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.
152(a)(1).
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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