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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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Last modified: May 25, 2011