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week. IRS Publication 505, Tax Withholding and Estimated Tax, at
10 (Rev. December 1997 ed.). Petitioner’s argument that
respondent should have taken into account his claimed 10
exemptions based on an awareness of petitioner’s Form W-4
declaration is misplaced.
Petitioner is entitled to a deduction for at least one
exemption for himself pursuant to section 151(b). In addition,
an exemption is also allowed for each dependent. In cases where
a joint return is not filed, an additional exemption is permitted
for a spouse only if the spouse does not have any gross income
and “is not the dependent of another taxpayer”. Sec. 151(b). In
order for a “son or daughter of the taxpayer” to be considered a
dependent for 1997, the child must receive over half of his or
her support from the taxpayer during the 1997 taxable year.
Section 152(a)(1). If the child’s income for 1997 exceeded
$2,650, the child must also be under age 20 or a student under
age 24 at December 31, 1997. Sec. 151(c)(1).
However, no exemption is allowed for any individual unless a
Taxpayer Identification Number (TIN) for the individual is
provided on the return claiming the exemption. Sec. 151(e).3
3 Sec. 151(e) provides:
SEC. 151 (e). Identifying Information Required.--
No exemption shall be allowed under this section with
respect to any individual unless the TIN of such
individual is included on the return claiming the
(continued...)
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