Scott Lynd Symonds - Page 6

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          sign a Form 8332 or a statement conforming to the substance of              
          Form 8332 for the 2001 taxable year.                                        
               Subsequently, respondent issued a notice of deficiency to              
          petitioner in which respondent disallowed petitioner’s claimed              
          dependency exemption deduction for AH and changed petitioner’s              
          filing status from head-of-household to single.                             
                                     Discussion2                                      
          1.  Deduction for Dependency Exemption                                      
               Section 151 allows as a deduction an exemption for each                
          dependent of the taxpayer.  See sec. 151(c).  Section 152(a)(1)             
          defines the term “dependent” to include a taxpayer’s child,                 
          provided that more than half of the child’s support was received            
          from the taxpayer or is treated under section 152(e) as received            
          from the taxpayer.                                                          
               In the case of a child whose parents have lived apart at all           
          times during the last 6 months of the calendar year, section                
          152(e)(1) provides as a general rule that the child shall be                
          treated as receiving over half of his or her support from the               
          custodial parent.                                                           
               Petitioner argues that section 152(e) does not apply in the            
          present circumstance.  Instead, he argues that section 152(a)               


          2We decide the issues in this case without regard to the                    
          burden of proof.  Accordingly, we need not decide whether the               
          general rule of sec. 7491(a)(1) is applicable in this case.  See            
          Higbee v. Commissioner, 116 T.C. 438 (2001).                                




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