Scott David Duby - Page 4




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          Respondent issued a Notice of Deficiency, dated January 11, 2002,           
          disallowing the dependency exemption deductions claimed for the             
          children.  Petitioner filed a petition with this Court on March             
          26, 2002, while residing in Morristown, Arizona, and an amended             
          petition on May 29, 2002, while residing in Phoenix, Arizona, and           
          respondent filed his Answer to Amended Petition on June 17, 2002.           
                                     Discussion                                       
               Generally, section 151(c)(1) allows a taxpayer to deduct an            
          exemption amount for each child of the taxpayer who is a                    
          dependent as defined in section 152.  Under section 152(a), the             
          term “dependent” means certain individuals over half of whose               
          support was received from the taxpayer during the calendar year             
          for which such individuals are claimed as dependents.  Eligible             
          individuals who may be claimed as dependents include, among                 
          others, the sons and daughters of the taxpayer.  Sec. 152(a)(1).            
               Special rules establish which parent may claim a minor child           
          as a dependent where the parents are divorced or separated.  See            
          sec. 152(e).  Generally, if a child’s parents are divorced, the             
          child is in the custody of one or both for the year, and the                
          parents provide over half of the child’s support, the custodial             
          parent (the parent with custody for the greatest portion of the             
          year) is treated as having provided over half of the child’s                
          support for the year, and that parent may deduct the exemption              
          amount with respect to such child for the year.  Sec. 152(e)(1).            






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