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treated as received from the taxpayer under section 152(e).
Section 152(e) provides special rules for a child whose
parents are either divorced or who live apart at all times for
the last 6 months of the calendar year. In those situations, the
statute provides that if a child receives over one-half of his or
her support from his or her parents, and if the child is in the
custody of one or both of his or her parents for more than one-
half of the calendar year, then the child is treated for purposes
of section 152(a) as receiving over one-half of his or her
support during the year from the parent having custody for a
greater portion of the calendar year. Sec. 152(e)(1). As is
relevant here, “custody” is determined by the terms of the most
recent decree of divorce or separate maintenance agreement, or
subsequent custody decree. Sec. 1.152-4(b), Income Tax Regs. In
the event of so-called “split” custody, “custody” will be deemed
to be with the parent who, as between both parents, has the
physical custody of the child for the greater portion of the
calendar year. Sec. 1.152-4(b), Income Tax Regs.
Petitioner and Ms. Meier generally followed the divorce
decree and split equally the custody of the two children. There
is no question but that petitioner and Ms. Meier provided 100
percent of the support of the two children. However, petitioner
repeatedly was asked by Ms. Meier to keep the children beyond the
allotted time so that he had custody during periods Ms. Meier
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Last modified: May 25, 2011