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the record without regard to the burden of proof. Accordingly,
we need not decide whether the general rule of 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 over half
of his support during the calendar year from divorced parents,
and such child is in the custody of one or both parents for more
than one-half of the calendar year, then such child is treated
for purposes of section 152(a) as receiving over half his support
from the parent having custody for a greater portion of the
calendar year. This special rule applies regardless of which
parent actually provided the support. Sec. 152(e)(1).
For purposes of section 152(e), the parent having custody
for a greater portion of the calendar year is referred to as the
“custodial parent”, and the term “noncustodial parent” means the
parent who is not the custodial parent.
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Last modified: May 25, 2011