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children. Marie Oliver also claimed dependency exemption
deductions for the children on her 2001 Federal income tax return.
On May 27, 2003, respondent issued a statutory notice of
deficiency to petitioner, disallowing the dependency exemption
deductions and child tax credit, and changing his filing status
to single.
Discussion
Because we decide this case on the preponderance of the
evidence, without regard to the burden of proof, section 7491(a)
is inapplicable.
1. Dependency Exemption Deductions
A taxpayer is allowed a dependency exemption deduction for
each dependent. Sec. 151(a), (c). To qualify as a taxpayer’s
dependent, the taxpayer’s child generally must be under age 19
(age 24 if the child is a student) and receive over half of his
or her support from the taxpayer during the taxable year. Secs.
151(c)(1)(B), 152(a).
Pursuant to the provisions of section 152(e)(1), as relevant
here, the custodial parent is generally entitled to the
dependency exemption deduction, if the parents provide over half
the child’s support and the taxpayers are separated under a
written agreement. As an exception to this general rule, the
noncustodial parent may be entitled to claim the dependency
exemption deduction if (1) the custodial parent releases her
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