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Discussion3
A. Dependency Exemption Deduction
Sections 151 and 152 provide that a taxpayer is entitled to
deduct an exemption for a dependent if the taxpayer provides over
half of the support for the dependent. Under section 152(e)(1),
in the case of a minor dependent whose parents are divorced,
separated under a written agreement, or who have lived apart at
all times during the last 6 months of the calender year, and
together provide over half of the support for the minor
dependent, the parent having custody for a greater portion of the
calendar year (custodial parent) generally shall be treated as
providing over half of the support for the minor dependent.
Section 152(e)(1) applies to parents who have never married each
other, and therefore it applies in this case. King v.
Commissioner, 121 T.C. 245, 251 (2003).
Petitioner is not the custodial parent and is not entitled
to the dependency exemption deduction under section 152(e)(1). A
noncustodial parent may be entitled to the exemption if one of
three exceptions in section 152(e) is satisfied. The only
exception relevant to this case is contained in section
152(e)(2). Section 152(e)(2) provides that a child shall be
treated as having received over half of his or her support from
3 We decide the issue in this case without regard to the
burden of proof. See Higbee v. Commissioner, 116 T.C. 438
(2001).
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Last modified: May 25, 2011