- 6 - presented, the cases were consolidated for purposes of trial, briefing, and opinion. OPINION The issue for decision is which petitioners are entitled to dependency exemption deductions for Monique for the years in issue. As explained below, we hold that the Lopezes are entitled to the deductions because Mr. Lopez and Mrs. King lived apart at all times during the last 6 months of 1998 and 1999 and Mrs. King released her claim to the dependency exemption deductions for the years in issue. Section 151 provides exemption deductions for qualified dependents of a taxpayer in computing taxable income. A child of a taxpayer is generally a dependent of the taxpayer only if the taxpayer provides over half of the child’s support during the taxable year. Sec. 152(a). A special support test applies to certain parents. Section 152(e) provides: SEC. 152(e) Support Test in Case of Child of Divorced Parents, Etc.–- (1) Custodial parent gets exemption.–-Except as otherwise provided in this subsection, if-- (A) a child (as defined in section 151(c)(3)) receives over half of his support during the calendar year from his parents-- (i) who are divorced or legally separated under a decree of divorce or separate maintenance,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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