John Jeter - Page 6




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               As the noncustodial parent, petitioner is allowed to claim             
          the children as dependents only if he meets one of three                    
          statutory exceptions under section 152(e).  The noncustodial                
          parent can claim the dependency exemption deduction if:  (1) The            
          custodial parent releases claim to the exemption for the year;              
          (2) a multiple-support agreement is in effect; or (3) the decree            
          of divorce was executed prior to 1985, the decree expressly                 
          provides that the noncustodial parent is entitled to the                    
          deduction, and the noncustodial parent provides at least $600 for           
          the support of the child.  Sec. 152(e)(2), (3), and (4); sec.               
          1.152-4T, Temporary Income Tax Regs., 48 Fed. Reg. 34459 (Aug.              
          31, 1984).                                                                  
               After reviewing the record, it is clear that petitioner does           
          not satisfy any of the exceptions under section 152(e).                     
          Therefore, we sustain respondent’s determination denying                    
          dependency exemptions as to the children.                                   
               In order to claim Ms. Williams as a dependent, petitioner              
          must show by competent evidence:  (1) The total support provided            
          for the individual claimed, and (2) that he provided more than              
          half of such total support.  The amount of total support may be             
          reasonably inferred from competent evidence.  See Stafford v.               
          Commissioner, 46 T.C. 515, 518 (1966).  However, where the amount           
          of total support of an individual during the taxable year is not            
          shown, and cannot be reasonably inferred from competent evidence,           





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