- 9 -
Amy. Amy was a full-time student at the University of Kentucky
during 1996, and during that year she turned 20 or 21 years old.
Petitioner and respondent have framed this issue to be
whether Amy claimed a personal exemption deduction on her own
income tax return for 1996. However, this fact is irrelevant in
ascertaining petitioner’s entitlement to the deduction. Section
151 sets forth the requirements for a dependency exemption
deduction. A taxpayer generally is entitled to the deduction for
a dependent who is a child of the taxpayer, who is under 24 years
old, and who is a full-time student at a certain type of
educational organization. Sec. 151(a), (c)(1)(B)(ii), (c)(4)(A).
A child of a taxpayer is a dependent of the taxpayer if the
taxpayer provides over half of the child’s support. Sec.
152(a)(1). The dependency exemption deduction is not contingent
upon the dependent’s nonentitlement to a personal exemption
deduction on her own return. Sec. 151.3 We therefore hold that
petitioner is entitled to the dependency exemption deduction for
Amy in 1996.
3There does exist a converse restriction, inapplicable to
the case at hand, which provides that an individual is not
entitled to a personal exemption deduction where a dependency
exemption deduction with respect that individual is allowable to
another taxpayer. Sec. 151(d)(2).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011