Curtis D. Custis - Page 6

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          his parents for more than one-half of the calendar year, such               
          child shall be treated, for purposes of section 152(a), as                  
          receiving over half of his support during the calendar year from            
          the parent having custody for a greater portion of the calendar             
          year (custodial parent).  Sec. 152(e)(1).  A child of parents               
          described in section 152(e)(1) will be treated as having received           
          over half of his support during a calendar year from the                    
          noncustodial parent if the custodial parent signs a written                 
          declaration that such custodial parent will not claim the child             
          as a dependent for any taxable year beginning in such calendar              
          year, and the noncustodial parent attaches the written                      
          declaration to the noncustodial parent’s return for the taxable             
          year beginning during such calendar year.  Sec. 152(e)(2).                  
          Section 152(e) applies to children of parents who were never                
          married.  King v. Commissioner, 121 T.C. 245, 251 (2003).                   
               Petitioner has failed to provide any documentation                     
          indicating the total amount expended to support either his son or           
          his niece.  The record indicates that IC spent weekends and some            
          of the summertime with petitioner but spent most weekdays with              
          his mother, and that IC received support from both his mother and           
          petitioner.  IC’s mother did not sign a written declaration                 
          allowing petitioner to take a dependency exemption deduction for            
          IC.  Petitioner stipulated that AC did not live with him for more           
          than half of 2003, and Alvenia Brown had financial assistance               

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