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With respect to the first issue, whether petitioner is
entitled to a dependency exemption deduction, section 151(c)
allows taxpayers to deduct an annual exemption amount for each
dependent as defined in section 152. Under section 152(a), the
term "dependent" means certain individuals over half of whose
support was received from the taxpayer during the taxable year in
which such individuals are claimed as dependents. Eligible
individuals who may be claimed as dependents include, among
others, a son or stepson of the taxpayer. Sec. 152(a)(1) and
(2). Section 152(e)(1)(A)(iii) further provides an additional
requirement pertinent to the facts of this case that, when the
parents are not divorced or legally separated under a decree of
divorce or separate maintenance, in order for the custodial
parent to be entitled to the dependency exemption deduction, the
parents must have lived apart during the last 6 months of the
taxable year.
Section 1.152-1(a)(2)(i), Income Tax Regs., provides that,
in determining whether an individual received over half of his
support from the taxpayer, "there shall be taken into account the
amount of support received from the taxpayer as compared to the
entire amount of support which the individual received from all
sources, including support which the individual himself
supplied." In Blanco v. Commissioner, 56 T.C. 512, 514-515
(1971), this Court held that, in establishing that more than one-
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Last modified: May 25, 2011