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Pennsylvania, to return to the Mower County district court in
Minnesota to seek enforcement of the terms of the divorce decree.
In the notice of deficiency, respondent disallowed the
dependency exemption deduction for Justin and disallowed the
child tax credit claimed by petitioner for the 1998 taxable year.
Discussion
1. Dependency Exemption
A taxpayer may be entitled to claim as a deduction an
exemption amount for each of his or her dependents. Sec. 151(c).
An individual must meet the following five tests in order to
qualify as a dependent of the taxpayer: (1) Support test, (2)
relationship or household test, (3) citizenship or residency
test, (4) gross income test, and (5) joint return test. Secs.
151 and 152. If the individual fails any of these tests, he or
she does not qualify as a dependent.
As to the support test, the taxpayer generally must provide
more than half of a claimed dependent’s support for the calendar
year in which the taxable year of the taxpayer begins. Sec.
152(a). In the case of a child of divorced parents, the
custodial parent is generally deemed to have furnished over half
the support of such child and is thus permitted the dependency
exemption. However, an exception arises when the custodial
parent releases claim to the exemption pursuant to the provisions
of section 152(e)(2), which provides:
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Last modified: May 25, 2011