Michael S. and Christine R. Norwood - Page 5




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          separate cover to respondent, a copy of Form 8332, Release of Claim         
          to Exemption for Child of Divorced or Separated Parents, signed by          
          Mr. Harbin who was the custodial parent.                                    
               On August 18, 2000, respondent mailed a notice of deficiency           
          to petitioners.  In that notice, respondent disallowed petitioners’         
          claimed exemption deductions and child tax credits for Nicholas,            
          Jason, and Brooklyn on the grounds that petitioners failed to verify        
          petitioners’ entitlement thereto.  Prior to trial, respondent               
          conceded petitioners’ entitlement to an exemption deduction and             
          child tax credit for Brooklyn.                                              
                                       OPINION                                        
          Dependency Exemption                                                        
               In general, a taxpayer is entitled to an exemption for each            
          dependent child under 19 years of age.  Sec. 151(c)(1)(B)(i).  To           
          be so entitled, the taxpayer must provide (or be treated as                 
          providing) over half of the child’s support in the year for which           
          the exemption is claimed.  Sec. 152(a).  Where parents are divorced         
          or separated, the parent who has physical custody of a child for the        
          greater portion of the calendar year (the custodial parent)                 
          generally is deemed to have provided more than half of such child’s         
          support in that year.  Sec. 152(e)(1).                                      
               Section 152(e)(2), however, provides an exception to the               
          general rule of section 152(e)(1).  Under section 152(e)(2), a child        








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