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2000 Federal income tax. The issues are whether, with respect to
petitioner’s daughter and son, petitioner is entitled to claim
(1) dependency exemption deductions, and (2) an earned income
credit (EIC). Petitioner resided in Thomson, Georgia, at the
time the petition was filed.
The facts may be summarized as follows. Petitioner is
divorced. Petitioner’s former wife was awarded custody of their
two minor children, Ashley Jones (born 1987) and Justin Jones
(born 1992) (collectively, the children). The record does not
contain either the divorce decree or custody decree. During
2000, petitioner resided in Marathon Shores, Florida, and the
children resided with petitioner’s former wife in Thomson,
Georgia.
In preparing his 2000 Federal income tax return, petitioner
claimed two dependency exemption deductions and an EIC with
respect to the children. Respondent disallowed the dependency
exemption deductions because petitioner did not attach to his
return a written declaration executed by his former wife waiving
her right to the deductions and the EIC because the children did
not reside with petitioner for more than 6 months in 2000.
Dependency Exemptions
Sections 151 and 152 provide that a taxpayer is entitled to
deduct an exemption for a minor child if the taxpayer provides
over half of the support for the minor child. In the case of a
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