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support payments entitle him to same under IRS guidelines.” The
judgment was approved by the attorneys for the parties. Brenda
Sue Melton did not sign the judgment.
On his 2001 Federal income tax return petitioner claimed
dependency exemption deductions for both children and a child tax
credit for one child. Respondent disallowed the dependency
exemption deductions and the child tax credit.
Discussion2
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 calendar 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.
Petitioner contends that he is the custodial parent. He
argues that in computing which parent had greater custodial time,
the time set forth in the Judgment of Divorce should be
2 We decide the issues in this case without regard to the
burden of proof. See Higbee v. Commissioner, 116 T.C. 438
(2001).
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