Jose Antonio Rios - Page 5




                                        - 4 -                                         
          taxpayer "over half of whose support, for the calendar year in              
          which the taxable year of the taxpayer begins, was received from            
          the taxpayer (or is treated under subsection (c) or (e) as                  
          received from the taxpayer)".                                               
               Section 152(e) provides a special rule in the case of a                
          child of parents who lived apart at all times during the last 6             
          months of the calendar year.  Section 152(e)(1) provides that, if           
          the child receives over half of his support from his parents and            
          he is in the custody of one or both of his parents for more than            
          half of the year, then the child is treated as receiving over               
          half of his support from the custodial parent.  In the case of              
          the remarriage of a parent, such as Mrs. Chandler, support of a             
          child received from the parent's new spouse is treated as                   
          received from the parent.  Sec. 152(e)(5).                                  
               Section 152(e)(1)(B) provides that the custodial parent is             
          the parent who had custody of the child for the greater portion             
          of the calendar year.  Petitioner testified that he has not seen            
          Grant for 8 years and that Grant did not live with him at any               
          time during 1998.  Because Mrs. Chandler had custody of Grant for           
          the greater portion of 1998, she is the custodial parent.  See              
          sec. 152(e)(1)(B).                                                          
               Pursuant to section 152(e)(2), the child is treated as                 
          receiving over half of his or her support from the noncustodial             
          parent only if the custodial parent signs a written declaration             






Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011