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individual cannot be a dependent of more than one taxpayer. See
sec. 151(d)(2).
In the case of a child of divorced parents, if a child
receives over half of his support during the year from both his
parents and is in custody of one or both parents for more than
half of the year, then the child shall be treated as receiving
over half of his support during the year from the parent having
custody for a greater portion of the year.6 Sec. 152(e)(1).
That parent is referred to as the “custodial parent”. Id. In
the event of so-called split or joint custody, “‘custody’ will be
deemed to be with the parent who, as between both parents, has
the physical custody of the child for the greater portion of the
calendar year.” Sec. 1.152-4(b), Income Tax Regs.
Petitioner contends that she is the custodial parent because
the children were in her custody for more than half of the year.
In contrast, respondent contends that Mr. Litton is the custodial
parent because the children were in his custody for more than
half of the year. The resolution of this issue therefore turns
6 The exceptions to the general rule of sec. 152(e)(1) do
not apply to the facts of this case. For example, sec. 152(e)(2)
allows the noncustodial parent to claim the dependency exemption
deduction for a child if the custodial parent signs a written
declaration, or Form 8332, Release of Claim to Exemption for
Child of Divorced or Separated Parents, releasing his or her
claim to the deduction, and the noncustodial parent attaches the
declaration or Form 8332 to his or her tax return. In at least 1
year, which is not before the Court, Mr. Litton had signed a Form
8332.
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Last modified: May 25, 2011