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petitioner was not entitled to the dependency exemptions for the
reason that Ms. Mosley, as the custodial parent, had not released
claim to the exemptions for the years in question, which release
would be reflected on Form 8332 or any other written statement
conforming thereto.
Section 151(c) allows taxpayers an annual exemption amount
for each "dependent" as defined in section 152. Under section
152(a), the term "dependent" means certain individuals, such as a
son or daughter, "over half of whose support, for the calendar
year in which the taxable year of the taxpayer begins, was
received from the taxpayer (or is treated under section (c) or
(e) as received from the taxpayer)".
The support test in section 152(e)(1) applies if: (1) A
child receives over half of his support during the calendar year
from his parents; (2) the parents are divorced under a decree of
divorce; and (3) such child is in the custody of one or both of
his parents for more than one-half of the calendar year. If
these requirements are satisfied, as in the present case, the
"child shall be treated, for purposes of subsection (a), as
receiving over half of his support during the calendar year from
the parent having custody for the greater portion of the calendar
year (* * * referred to as the custodial parent)", thus, allowing
the dependency exemption to be claimed by the custodial parent.
Sec. 152(e).
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Last modified: May 25, 2011