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court order, that amount was reduced to $100 per week because
Candace was living at petitioner’s residence.
According to petitioner and his former wife, the children’s
primary residence over the years in issue was fluid. One child
would get angry with one parent and move in with the other
parent. This was done apparently without specific authorization
by the court; it is clear from the court’s January 28, 1993,
order, however, that the court was aware of and approved of the
relatively fluid state of affairs.
For the taxable years 1997 and 1998, petitioner filed his
returns as a head of household and claimed dependency exemption
deductions for all three children. On examination for the 1997
return, respondent disallowed one dependency exemption deduction.
With respect to the 1998 return, respondent disallowed all three
of the claimed dependency exemption deductions.
Section 151(c) allows a taxpayer to deduct an exemption
amount for each dependent as defined in section 152. Section
152(a)(1), inter alia, defines a dependent as a daughter “over
half of whose support * * * was received from the taxpayer (or is
treated under subsection * * * (e) as received from the
taxpayer)”. In relevant part, subsection (e) provides that in
the case of divorced parents “the parent having custody for a
greater portion of the calendar year” is treated as having
supplied over half of the support. Sec. 152(e)(1).
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