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for academic year 1998-1999 started on November 12, 1998, and
continued into 1999 (50 calendar days in 1998).
On his timely filed 1998 Federal income tax return,
petitioner identified both of his children in the area of the
return where dependents are listed, but only claimed a dependency
exemption deduction for his son. He also claimed a $200 child
tax credit.
In the notice of deficiency respondent disallowed the
dependency exemption deduction because, according to respondent,
petitioner “did not provide more than 50 percent” of his son’s
“total support”. Respondent also disallowed the child tax credit
because “one or more qualifying children claimed on * * *
[petitioner’s] return has been disallowed”.
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 the taxpayer’s child, over half of
whose support for the year is received, or treated as received,
from the taxpayer. Sec. 152(a). Because petitioner’s son is the
child of divorced parents, his 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
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