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Petitioner further testified that he supplied 99 percent of
the entire amount of support which BB received during taxable
year 2001. Petitioner paid Ernestine $497 per month in child
support for BB, during taxable year 2001, and he paid for BB’s
health insurance. Petitioner also testified that he bought all
of BB’s clothes and school supplies.
However, Ernestine testified that BB did not reside with
petitioner for the entire summer of 2001 and that BB only resided
with petitioner, during the year in issue, on occasional weekends
and during a week-long vacation over the summer.
Upon the basis of the record and the final divorce decree,
we conclude that Ernestine had both legal custody and physical
custody, for more than one-half of the calendar year, of BB
during taxable year 2001. Therefore, she was the custodial
parent in 2001, and petitioner was the noncustodial parent.
Thus, the general rule of section 152(e) applies, and Ernestine
as the custodial parent is treated as supplying over one-half of
BB’s support during the taxable year 2001, even if the
noncustodial parent actually provided over half of the child’s
support during the year. Respondent’s determination on this
issue is sustained.
2. Child Tax Credit
Section 24(a) authorizes a child tax credit with respect to
each “qualifying child” of the taxpayer. The term “qualifying
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