- 8 - section 152(e). Furthermore, assuming arguendo that custody was split exactly evenly, petitioner has failed to show that he provided over half of Robert’s support during 1998; petitioner therefore would not be entitled to the dependency exemption deduction pursuant to the general rule of section 152(a). Because petitioner is not entitled to the dependency exemption deduction, he also is not entitled to the child tax credit. Sec. 24(c)(1)(A). Finally, because petitioner has failed to establish that Robert resided with him for more than half of 1998, he is not entitled to head of household filing status. Sec. 2(b)(1). Reviewed and adopted as the report of the Small Tax Case Division. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: May 25, 2011