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The parties have stipulated some facts, which we
incorporate herein by this reference. When she petitioned this
Court, petitioner resided in Baltimore, Maryland.
Background
On October 31, 1994, petitioner was granted a divorce from
her husband, Norris Dail (Mr. Dail). The divorce judgment
granted petitioner and Mr. Dail joint custody of their minor son,
Norris Rashid Dail (Norris), and ordered that Norris was to
reside with Mr. Dail from Monday morning through Thursday evening
at 6 p.m., and with petitioner from Thursday evening through
Monday morning.
On her 2000 Form 1040, U.S. Individual Income Tax Return,
petitioner claimed Norris as her dependent and filed as head of
household.
In the notice of deficiency, respondent determined that
petitioner was not entitled to claim Norris as her dependent and
changed her filing status to single.
Discussion
1. Dependency Exemption Deduction
A taxpayer is allowed a dependency exemption deduction for
each dependent. Sec. 151(c)(1).1 To qualify as the taxpayer’s
dependent, an individual must, among other things, receive (or be
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year at issue.
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Last modified: May 25, 2011