- 4 -
child and was entitled to the dependency exemption deduction.
The noncustodial parent, however, was entitled to the exemption
if he or she provided $1,200 or more for the support of the child
and the custodial parent did not “clearly establish” by a
preponderance of the evidence that he or she provided more than
the noncustodial parent. See sec. 152(e), prior to amendment by
the Deficit Reduction Act of 1984, Pub. L. 98-369, sec. 423(a),
98 Stat. 799, 848. This put the Internal Revenue Service (IRS)
in the middle of conflicts between parents that were “often
subjective and [presented] difficult problems of proof and
substantiation.” H. Rept. 98-432 (Part II), at 1498 (1984).
Congress amended section 152(e) and gave the exemption to
the custodial parent unless that parent waives the right to claim
the exemption. Id. at 1499. Absent such a waiver, under section
152(e)(1), in the case of a minor dependent whose parents are
divorced or separated and together provide over half of the
support for the minor dependent, the parent having custody for a
greater portion of the calendar year (custodial parent) will
generally be treated as providing over half of the support for
the minor dependent, and that parent will be entitled to the
deduction.
At trial, petitioner claimed that he had custody of Thomas
for a greater portion of 2001. Petitioner did not, however,
present any evidence, other than his own rather vague testimony,
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011