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secs. 151(c) and 152(a)(1), (4). In the case of a child whose
parents are either divorced or live apart at all times during the
last 6 months of the calendar year, section 152(e)(1) provides
that the custodial parent is deemed to provide more than half of
the child’s support for such year.4 For purposes of this rule,
and as relevant herein, “custody” is determined by the terms of
the most recent decree of divorce; however, in the absence of
such a decree, “custody” is deemed to be with the parent who, as
between both parents, has the physical custody of the child for
the greater portion of the calendar year. Sec. 1.152-4(b),
Income Tax Regs.
Insofar as Ceola is concerned, petitioner had physical
custody of her daughter throughout the years in issue, and she
also had legal custody of Ceola from November 5, 1997, the date
of the circuit court’s final default judgment of dissolution of
marriage, through 1998.
Insofar as Henry is concerned, petitioner had physical
custody of her son until December 9, 1996, the date on which
Henry attained the age of majority. See Fla. Stat. Ann. sec.
743.07 (West 1997). Thereafter, Henry lived with petitioner
until he enlisted in the U.S. Army on November 4, 1997, after
graduating from high school earlier in the year. The record
4 Exceptions to the general rule of sec. 152(e)(1) are not
applicable in the present cases. See sec. 152(e)(2), (3), and
(4).
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