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having received over half of her support during the calendar year
from the parent (custodial parent) having custody for the greater
portion of the calendar year. Sec. 152(e)(1). Section 152(a)
also defines the term “dependent” to include an individual who,
for the taxable year of the taxpayer, has as such individual’s
principal place of abode the home of the taxpayer and is a member
of the taxpayer’s household and who received (or is treated as
having received under, inter alia, section 152(e)) from the
taxpayer over half of such individual’s support for the calendar
year in which the taxable year of the taxpayer begins. Sec.
152(a)(9).
In support of his position that he is entitled for his
taxable year 2003 to a dependency exemption deduction for his
daughter A, petitioner contends:
Petitioner and two other witnesses testified that * * *
[A] lived with her father, the petitioner from January
2003 until November 2003, when she went to live with
her mother. They also testified that the mother took
* * * [A] inconsistently on week-ends for those ten
months. Further testimony provided that the petitioner
maintained over half of the child’s support for that
period. * * * [Reproduced literally.]
With respect to whether petitioner is to be treated as the
custodial parent under section 152(e)(1), the record establishes
that petitioner and Ms. Wus had no custody agreement with respect
to either of the children for 2003. However, the State of
Delaware reported to respondent that Ms. Wus, and not petitioner,
was the claimed child’s custodial parent. Moreover, the record
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