Daniel Aaron Baker - Page 8

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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.                
               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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