Steve Dale Horn - Page 3




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          1040A a handwritten note, dated February 23, 1999, which stated             
          as follows:                                                                 
               To Whom it may Concern,                                                
               As in the previous years, my ex-spouse Rochelle                        
               (Shellie) Jane Horn refuses to sign Form 8332 stating                  
               it would “mess up” her ability to receive financial                    
               [aid] for her schooling.                                               
               Sincerely,                                                             
               Steven D. Horn                                                         
               In the notice of deficiency, respondent disallowed                     
          petitioner’s claimed exemption deductions for the children on the           
          grounds that petitioner had failed to verify his entitlement                
          thereto.                                                                    
                                     Discussion                                       
               A taxpayer generally may deduct an exemption amount for each           
          dependent child under 19 years of age.  Sec. 151(c)(1)(B)(i).  To           
          be entitled to claim a child as a dependent, the taxpayer                   
          generally must provide over half the child’s support.  Sec.                 
          152(a).  If the child’s parents are divorced or separated, the              
          child will generally be treated as receiving over half of his               
          support from the custodial parent; i.e., the parent having                  
          custody for a greater portion of the calendar year.  Sec.                   
          152(e)(1).  As an exception to this general rule, the                       
          noncustodial parent is treated as providing over half the support           










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