Jonathan W. Bodiford - Page 7

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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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