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Petitioner timely filed a U.S. Individual Income Tax Return,
Form 1040A, for 1998. On his return, petitioner designated his
filing status as “single”, and he claimed (1) deductions for
dependency exemptions for Corey and Danan and (2) an $800 child
tax credit in respect of Corey and Danan. Petitioner did not
attach to his return Form 8332, Release of Claim to Exemption for
Child of Divorced or Separated Parents, or any other declaration
or statement from Ms. Ary agreeing not to claim exemptions for
Corey and Danan on her return for the year in issue. In this
regard, petitioner testified that Ms. Ary expressly refused to
sign any such form, declaration, or statement.
At trial, petitioner testified that he thinks Ms. Ary
claimed Corey and Danan as dependents on her income tax return
for 1998.
Discussion2
A. Deductions for Dependency Exemptions
Section 151(a) authorizes deductions for the exemptions
provided by that section. In particular, section 151(c)(1)
provides an exemption for each of a taxpayer’s dependents as
defined in section 152.
Section 152(a)(1) defines the term “dependent” to include a
2 We decide the issues in this case without regard to the
burden of proof. Accordingly, we need not decide whether the
general rule of sec. 7491(a)(1) is applicable in this case. See
Higbee v. Commissioner, 116 T.C. 438 (2001).
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