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which he had to pay for his own living expenses.4 The record
also indicates that H.C. and D.C. receive significant support
from government agencies and D.C. received some support from Mr.
Cross. Based on the record in the instant case, we conclude that
petitioner alone did not provide over one half of D.C.’s support
during 2003. In addition, the record shows that D.C.’s principal
place of abode was with Ms. Campbell and not with petitioner.
Accordingly, we hold that petitioner is not entitled to a
dependency exemption for D.C. pursuant to section 152(a).
In the case of a child who receives over half of his or her
support during the calendar year from his or her parents, who are
divorced, separated, or who live apart during the last 6 months
of the calendar year, the child is treated as receiving over half
of his or her support from the parent having custody for the
greater portion of the calendar year. Sec. 152(e)(1). The
special support test in section 152(e)(1) applies to parents who
were never married. King v. Commissioner, 121 T.C. 245, 251
(2003). A noncustodial parent may be entitled to a dependency
exemption under section 151 if the noncustodial parent attaches
to his or her tax return a Form 8332, Release of Claim to
Exemption for Child of Divorced or Separated Parents, or similar
written declaration, signed by the custodial parent, stating that
the custodial parent will not claim the child as a dependent for
4Petitioner testified that each month he paid $520 for rent
and $109 for cable television.
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