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to Laurie and Andrew in the amounts of $4,700 and $4,900 for the
1993 and 1994 tax years, respectively.
Respondent disallowed, in full, petitioners' claimed
dependency exemption deductions with respect to Laurie and Andrew
for the 1993 and 1994 tax years. Respondent also disallowed $13
of petitioners' claimed child-care credit for the 1993 tax year.
Respondent contends that petitioners were not entitled to
claim section 151 dependency exemption deductions for Laurie and
Andrew because petitioner was not the custodial parent and did
not meet the statutory exceptions of section 152(e).
Discussion
Dependency Exemption Deductions
Section 151 allows a taxpayer to deduct an exemption amount
for each dependent as defined in section 152. The term
"dependent" includes a taxpayer's son or daughter over half of
whose support for the calendar year is received from the
taxpayer. Sec. 152(a)(1). Section 152(e), in pertinent part,
provides for the allocation of a dependency exemption deduction
for a child whose parents are divorced. Section 152(e) was
amended by the Deficit Reduction Act of 1984, Pub. L. 98-369,
sec. 423(a), 98 Stat. 799. Section 152(e), as amended, is
effective with respect to dependency exemption deductions for
taxable years beginning after December 31, 1984. Sec. 1.152-4T,
Temporary Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984).
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