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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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