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Discussion
In general, a taxpayer is entitled to a dependency exemption
deduction for each of the taxpayer’s dependents. Sec. 151(c).
The term “dependent” includes a child of the taxpayer, over half
of whose support for the year is received, or treated as
received, from the taxpayer. Sec. 152(a). Because Shelby is
the child of parents who did not live together during the last
6 months of either year in issue, her support is determined
pursuant to section 152(e). That section provides, subject to
certain conditions not in dispute and exceptions not applicable
here, that the child is treated as having received over half of
his or her support from the parent who has custody over the child
for a greater portion of the year. That parent is referred to as
the “custodial parent”. Because the child is treated as having
received over half of his or her support from the custodial
parent, generally the custodial parent is entitled to a
dependency exemption deduction for the child. For purposes of
section 152(e), custody is determined by the terms of the most
recent custody decree, or if none, by the terms of a written
separation agreement, in effect at the relevant time. Sec.
1.152-4(b), Income Tax Regs. In this case the agreement and the
order establish the extent of petitioner’s legal and physical
custody of Shelby for 1997. The order alone establishes the
extent of petitioner’s legal and physical custody of Shelby for
1998.
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Last modified: May 25, 2011