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In the statutory notices of deficiency, respondent changed
petitioner’s filing status to single in each year and disallowed
the dependency exemption deductions and the credits.
Among other requirements, a taxpayer generally is entitled
to a dependency exemption deduction for a child only if the
taxpayer provides over half of the child’s support during the
taxable year. Sec. 151(a) and (c); sec. 152(a).
Generally, a taxpayer is entitled to head of household
filing status only if the taxpayer maintains a household which is
the principal place of abode of an unmarried child. Sec.
2(b)(1).
Under section 24(a), a taxpayer is allowed a credit for each
qualifying child. For purposes of section 24, a taxpayer’s child
is a qualifying child of the taxpayer only if the child is under
the age of 17 at the close of the taxable year and entitles the
taxpayer to a dependency exemption deduction. Sec. 24(c)(1).
Petitioner and his wife, Matilde Corona, separated in 1995;
whether they are still married is not established in the record.
Cathy and Jose are the children of petitioner and Ms. Corona and
were born in 1979 and 1985, respectively. The only evidence
provided to support petitioner’s entitlement to the disallowed
deductions and credits is testimonial. Petitioner testified that
Ms. Corona removed Jose from petitioner’s home against
petitioner’s will sometime in mid-1997, and that Jose remained
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Last modified: May 25, 2011