Rutha M. Corley - Page 10




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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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