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percent of their children’s support.3 Petitioners’ argument is
flawed.
Before 1985, the custodial parent generally was treated as
having provided more than half of the support for each minor
child and was entitled to the dependency exemption deduction.
The noncustodial parent, however, was entitled to the dependency
exemption deduction if he or she provided $1,200 or more for the
support of the child and the custodial parent did not “clearly
establish” by a preponderance of the evidence that he or she
provided more than the noncustodial parent. See sec. 152(e)
before amendment by the Deficit Reduction Act of 1984, Pub. L.
98-369, sec. 423(a), 98 Stat. 799. This put the Internal Revenue
Service in the middle of conflicts between parents that were
“often subjective and [presented] difficult problems of proof and
substantiation.” H. Rept. 98-432 (Part 2), at 1498 (1984).
Congress amended section 152(e) and gave the dependency
exemption deduction to the custodial parent unless that parent
waives the right to claim it. Id. at 1499. Absent such a
waiver, under section 152(e)(1), in the case of a minor dependent
whose parents are divorced or separated and together provide over
half of the support for the minor dependent, the parent having
custody for the greater portion of the calendar year will
3 At trial, petitioners did not submit any evidence to
support their claim that they contributed more than 50 percent of
the children’s support.
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