- 4 -
Respondent issued a notice of deficiency to petitioners in
which respondent disallowed petitioners’ claimed exemption for
BMC for the 2001 taxable year as well as a portion of the child
tax credit in the amount of $600.
Discussion4
A. Deductions for Dependency Exemptions
Section 151(a) authorizes deductions for the exemptions
provided by that section. In particular, section 151(c)(1)
provides an exemption for each of a taxpayer’s dependents as
defined in section 152.
Section 152(a)(1) defines the term “dependent” to include a
taxpayer’s child, provided that more than half of the child’s
support was received from the taxpayer or is treated under
section 152(e) as received from the taxpayer.
In the case of a child of divorced parents, section
152(e)(1) provides as a general rule that the child shall be
treated as receiving over half of his or her support from the
custodial parent. In the event of so-called split or joint
custody, “‘custody’ will be deemed to be with the parent who, as
between both parents, has the physical custody of the child for
the greater portion of the calendar year.” Sec. 1.152-4(b),
4We decide the issues in this case without regard to the
burden of proof. Accordingly, we need not decide whether the
general rule of sec. 7491(a)(1) is applicable in this case. See
Higbee v. Commissioner, 116 T.C. 438 (2001).
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Last modified: May 25, 2011