- 11 -
applies only to parents who are married but who live apart.7
Although we find the statute unambiguous, we have examined the
legislative history, and we disagree with respondent regarding
its import.
Section 152(e) was amended in 1984 to add current paragraphs
(1)(A)(iii) and (2). Deficit Reduction Act of 1984, Pub. L. 98-
369, sec. 423(a), 98 Stat. 799. Before the 1984 amendment, the
special support test applied only to parents who were divorced or
separated under a written separation agreement.8 The conference
report accompanying the Deficit Reduction Act of 1984 states that
the special support test was being extended to parents living
apart at all times during the last 6 months of the calendar year.
H. Conf. Rept. 98-861, at 1118-1119 (1984), 1984-3 C.B. (Vol. 2)
1, 372-373.9 The reason for the change was to resolve disputes
7Respondent also contends that similar “live apart” language
used in other provisions of the Internal Revenue Code indicates
that the special support test was meant to apply only to parents
who have married each other. Respondent bases his contention on
a statement in the House bill that certain provisions were being
amended to provide consistent rules among various interrelated
sections concerning family status of individuals living apart.
H. Rept. 98-432 (Part II), at 1499 (1984). We have reviewed the
provisions respondent cites, but we find that they provide
unpersuasive support for respondent’s position, especially in
light of the plain meaning of sec. 152(e)(1).
8This meant that under former sec. 152(e) “only parents
previously united in marriage [came] within its ambit.” Radin v.
Commissioner, T.C. Memo. 1987-348.
9The conference agreement provides a brief discussion of the
House bill and states that there was no Senate amendment. The
conference agreement followed the House bill. H. Conf. Rept. 98-
861, at 1118-1119 (1984), 1984-3 C.B. (Vol. 2) 1, 372-373.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011