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Hughes v. Commissioner, T.C. Memo. 2000-143; Brignac v.
Commissioner, T.C. Memo. 1999-387. Where neither a decree nor
agreement establishes who has custody, “custody” will be deemed
to be with the parent who, as between the parents, has the
physical custody of the child for the greater portion of the
year. Sec. 1.152-4(b), Income Tax Regs.
In determining whether or not an individual received over
one-half of his or her support from the taxpayer, there shall be
taken into account the amount of support received from the
taxpayer as compared to the entire amount of support which the
individual received from all sources, including support which the
individual himself or herself supplied. Sec. 1.152-1(a)(2)(i),
Income Tax Regs. Support includes food, shelter, clothing,
medical and dental care, education, and the like. Id.
To establish that more than one-half of each claimed
dependent’s support has been provided by petitioner, he must
first show by competent evidence the total amount of support for
each dependent furnished by all sources during the year in issue.
Blanco v. Commissioner, 56 T.C. 512, 514 (1971). Further,
petitioner must establish that he provided more than one-half of
the total support of each claimed dependent. Secs. 151 and 152.
Petitioner made child support payments to Ms. Jones with
respect to Anthony and Shenika of $1,153.26 and $832.71 during
1997 and 1998, respectively. At trial, petitioner testified that
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