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fully with respondent’s reasonable requests. Petitioners
therefore bear the burden of proof.
A taxpayer may be entitled to claim as a deduction an
exemption amount for each of his or her dependents. Sec. 151(c).
An individual must meet the following five tests in order to
qualify as a dependent of the taxpayer: (1) Support test; (2)
relationship or household test; (3) citizenship or residency
test; (4) gross income test; and (5) joint return test. Secs.
151 and 152; Brissett v. Commissioner, T.C. Memo. 2003-310. If
the individual fails any of these tests, he or she does not
qualify as a dependent.
With respect to the support test, a taxpayer generally must
provide more than half of a claimed dependent’s support for the
calendar year in which the taxable year of the taxpayer begins.
Sec. 152(a). In the case of a child of divorced parents, if the
child is in the custody of one or both of his parents for more
than half of the calendar year and receives more than half his
support during that year from his parents, such child shall be
treated, for purposes of section 152, as receiving over half of
his support during the calendar year from the parent having
custody for a greater portion of the calendar year (the custodial
parent). Sec. 152(e)(1). The word “custody” as used in section
152(e) is defined in section 1.152-4(b), Income Tax Regs., which
provides:
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Last modified: May 25, 2011