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Held: A dependency exemption deduction is allowed
for a parent who provides over half of a child’s
support during the taxable year. In the case of
parents who are divorced, who are separated under a
written separation agreement, or who live apart at all
times during the last 6 months of the calendar year,
the parent having custody for a greater portion of the
year is treated as providing over half of the child’s
support. Sec. 152(e)(1), I.R.C. This parent is
entitled to the deduction unless he or she signs a
written declaration that he or she will not claim the
child as a dependent. Sec. 152(e)(2), I.R.C. The
declaration may apply to 1 year, a set number of years,
or all future years. Because L and K lived apart at
all times during the last 6 months of 1998 and 1999 and
K executed the Form 8332 releasing her claim to
exemptions for the years in issue, L is entitled to the
deductions.
Jeffrey R. King and Sabrina M. King, pro sese.
Jimmy R. Lopez and Suzy O. Lopez, pro sese.
Mary Tseng Klaasen, for respondent.
GOEKE, Judge: Respondent determined deficiencies in income
tax for petitioners Jeffrey R. King and Sabrina M. King (Mr. King
and Mrs. King, respectively; the Kings collectively) of $1,716
and $912 for the taxable years 1998 and 1999, respectively. In a
separate notice of deficiency, respondent determined deficiencies
in income tax for petitioners Jimmy R. Lopez and Suzy O. Lopez
(Mr. Lopez and Mrs. Lopez, respectively; the Lopezes
collectively) of $1,156 and $912 for the taxable years 1998 and
1999, respectively. The issue for decision is which petitioners
are entitled to dependency exemption deductions under section
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Last modified: May 25, 2011