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of each year in issue. The record, however, does not support a
finding that petitioner had custody of all three children for the
greater portion of both years.
With this in mind, we turn to the 1997 year. Respondent
only disallowed one of the three claimed dependency exemption
deductions. We sustain respondent’s determination. With regard
to the 1998 year, petitioner again claimed three dependency
exemption deductions that respondent disallowed in full. We find
that petitioner has established that he is entitled to one
dependency exemption deduction for 1998.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011