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treated as receiving) over half of his or her support from the
taxpayer. Sec. 152(a). A special rule generally treats a child
of divorced parents as receiving over half of his or her support
from the parent having custody for the greater portion of the
year. See sec. 152(e)(1); sec. 1.152-4(b), Income Tax Regs.
This special rule applies only if the child both (1) receives
over half of his or her support during the year from his or her
parents and (2) is in the custody of one or both parents for more
than half the year. Sec. 152(e)(1). In the event of “split”
custody, as is the case here, custody is “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.
Respondent contests only whether Norris was in petitioner’s
physical custody for more than half of 2000. Petitioner
testified credibly that during 2000 she had physical custody of
Norris each week from 6 p.m. Thursday evening until 8 a.m. Monday
morning, except that he was consistently with her for 2 to 3
weeks during the summer, when she took him to Florida to visit
her ailing mother. On the instant record, we find that
petitioner had physical custody of Norris for the greater portion
of 2000. Accordingly, we hold that petitioner is entitled to
claim Norris as her dependent for 2000.
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Last modified: May 25, 2011