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to include “A son or daughter of the taxpayer[4] * * * over half
of whose support, for the calendar year * * * was received from
the taxpayer”. “Support” includes “food, shelter, clothing,
medical and dental care, education, and the like.” Sec. 1.152-
1(a)(2)(i), Income Tax Regs.
In determining whether an individual received more than one-
half of his or her 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. Id. A special support
test applies to certain parents. Section 152(e) provides:
SEC. 152(e). Support Test in Case of Child of Divorced
Parents, Etc.--
(1) Custodial parent gets exemption.--Except as
otherwise provided in this subsection, if--
(A) a child (as defined in section 151(c)(3))
receives over half of his support during the
calendar year from his parents--
(i) who are divorced or legally
separated under a decree of divorce or
separate maintenance,
(ii) who are separated under a written
separation agreement, or
(iii) who live apart at all times during
the last 6 months of the calendar year, and
4As previously noted, the Commissioner did not question the
paternity of JTMZ; therefore, we consider JTMZ to have met the
relationship test of sec. 152(a). We also consider JTMZ to have
met the age requirement of sec. 151(c).
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Last modified: May 25, 2011