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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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Last modified: May 25, 2011