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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,
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