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head of household status on his 1998 tax return. In the notice
of deficiency, respondent disallowed the dependency exemption
deductions because petitioner failed to establish that he had
physical custody of the children for the greater part of the
year. Respondent also disallowed the head of household status
because petitioner failed to establish that he maintained a home
for himself and a qualifying dependent for more than 6 months
during 1998.
We decide the deficiency issues in this case on the basis of
the evidence in the record without regard to the burden of proof.
Accordingly, we need not decide whether section 7491(a)(1) is
applicable in this case. See Higbee v. Commissioner, 116 T.C.
438 (2001).
Dependency Exemptions
Section 151(c) allows a taxpayer to deduct an annual
exemption amount for each dependent of the taxpayer. Section
152(a)(1) defines the term “dependent” to include a taxpayer’s
child, provided that more than half of the child’s support was
received from the taxpayer during the calendar year. However,
special rules apply in the case of a child of divorced parents.
See sec. 152(e).
Pursuant to section 152(e)(1), if a child receives more than
half of his support during the calendar year from divorced
parents, and such child is in the custody of one or both parents
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