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next.2 Petitioner did not maintain a log or any other record
pertaining to the time that the children were with him during the
year in issue.
On his Federal income tax return for 2001, petitioner
claimed a dependency exemption deduction for Thomas. He also
claimed the child tax credit for Thomas and head of household
filing status. Respondent disallowed the dependency exemption
deduction, the child tax credit, and determined that petitioner’s
correct filing status was single.
Discussion
A. Relevant Statutes
1. Dependency Exemption Deduction
Section 151 provides that an individual taxpayer is allowed
to deduct an exemption for personal dependents. The definition
of “dependent” includes a son or daughter of the taxpayer “over
half of whose support, for the calendar year * * * was received
from the taxpayer”. Sec. 152(a). Special rules, however, apply
in the case of children of divorced or separated parents. Sec.
152(e).
Prior to 1985, the custodial parent generally was treated as
having provided more than half of the support for each minor
2 The custody order also provides for the parties to
alternate holidays, to each have one week of uninterrupted
vacation time with the children, and for custody when one of the
parties is traveling out of town on business.
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