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executed by Eileen stating that she was releasing her claim to
exemption deductions for RW and MW.
During the 2001 taxable year, petitioners did not have
physical or legal custody of RW and MW. Eileen did not execute
or sign any waiver or declaration, such as Form 8332, stating
that she was releasing her claim to exemption deductions for RW
and MW.
Respondent issued a notice of deficiency to petitioners in
which respondent disallowed petitioners’ claimed exemption
deductions for RW and MW for the 2001 taxable year, as well as
the child tax credit of $600.
Discussion3
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.
3We 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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