- 3 -
Background
Petitioners formerly were married but were divorced in 1993.
They are the parents of Diana M. Lautenberger (Diana) and other
children. Petitioners have been subject to various custody
orders concerning their children. The custody order in effect
during 1998 provided for joint custody of Diana with physical
custody split equally between petitioners on a weekly basis.
With occasional exceptions, during 1998 Diana spent alternate
weeks with each of her parents.
On their 1998 Federal income tax returns, both petitioners
claimed Diana as a dependent and both claimed a child tax credit
with respect to her. Respondent determined deficiencies in both
petitioners’ 1998 Federal income taxes. At the request of
respondent, the cases have been consolidated to assure that our
decisions are consistent.
Discussion
Section 151(c) allows an individual taxpayer to deduct an
exemption amount for each dependent as defined in section 152 in
computing taxable income. Under section 152(a), the term
“dependent” means certain individuals, including a son or
daughter of the taxpayer, over half of whose support was received
from the taxpayer (or is treated under subsection (c) or (e),
concerning multiple support or divorce situations, as received
from the taxpayer) during the calendar year in which the taxable
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011