Robert James Mentzel, Jr. - Page 5

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          weekends instead of the usual 2 days for petitioner, the                    
          frequency of when Ms. Mentzel was to work on Saturdays was not              
          specified, and the decree contained a provision allowing the                
          parties to “make such changes in the physical custody schedule,             
          vacation, holiday and birthday schedule that they may agree on.”            
          Finally, the decree ordered petitioner to pay (a) child support             
          of $550 per month to Ms. Mentzel; (b) medical insurance premiums            
          for Robert; and (c) half of Robert’s uninsured medical expenses.            
               Petitioner filed a Federal income tax return for taxable               
          year 1998 with a filing status of head of household.  On this               
          return, petitioner claimed a dependency exemption deduction and a           
          child tax credit for Robert.  In the statutory notice of                    
          deficiency, respondent changed petitioner’s filing status to                
          single and disallowed the dependency exemption deduction and                
          child tax credit.                                                           
               A deduction generally is allowed for each dependent of a               
          taxpayer under section 151.  Sec. 151(a), (c)(1).  As a general             
          rule, 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).  A special rule applies to taxpayer-            
          parents who are divorced, who are separated, or who live                    
          separately for at least the last 6 months of the calendar year,             
          but who have custody of the child for more than half of the year            
          and who together provide over half of the child’s support.  Sec.            






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