John Joe Wilson - Page 7

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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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