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paid health insurance premiums in the amount of $1,043.64 and
dental insurance in the amount of $179.92. Additionally,
petitioner and Audra split the medical expenses for the children.
For 2001, petitioner claimed dependency exemptions and a
child tax credit for the children on his Federal income tax.
Audra did not sign a release, a waiver, or any other document
providing that petitioner could claim the exemptions for the
children.
OPINION
Generally, a taxpayer may claim a son or daughter as a
dependent if that child meets the statutory definition of
dependent. Sec. 151(c)(1), (3). The term “dependent” is defined
as an individual who receives over half of his support from a
taxpayer. Sec. 152(a).
Section 152(e) provides the support test for a child of
divorced parents. Under that provision, 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
(B) such child is in the custody of one or both of
his parents for more than one-half of the calendar
year,
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Last modified: May 25, 2011