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deficiency, respondent disallowed the dependency exemption
deduction for Joseph.
The first issue for decision is whether petitioner is
entitled to a dependency exemption deduction. A deduction
generally is allowed under section 151(a) for each dependent of a
taxpayer. Sec. 151(a), (c)(1). Subject to exceptions and
limitations not relevant here, a child of a taxpayer is a
dependent of the taxpayer only if the taxpayer provides over half
of the child’s support for the taxable year. Sec. 152(a).
It is clear in this case that petitioner did not provide
over half of Joseph’s support during 1999: Petitioner paid only
$1,633 in child support during that year. In addition to any
other sources of support, Joseph received at least $10,000 per
year from his employment, which he used for his own support.
Petitioner therefore is not entitled to a dependency exemption
deduction for Joseph in 1999. Id.
Petitioner argues that a separation agreement he entered
into with Ms. Lisi prior to their divorce entitles petitioner to
the dependency exemption deduction. There is a special rule
which applies if a child receives over half of his support during
the year from his parents, where (a) the parents are divorced,
separated, or live apart from their spouses for at least the last
6 months of the calendar year, and (b) the child is in the
custody of one or both parents for more than half of the year.
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Last modified: May 25, 2011