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default, regardless of the percentage of support furnished by
each parent. Petitioner’s claim is without merit.
All deductions, including dependency exemptions, are allowed
as a matter of legislative grace. New Colonial Ice Co. v.
Helvering, 292 U.S. 435, 440 (1934). Congress has the power to
condition, limit, or deny deductions in arriving at the net
income it chooses to tax. Helvering v. Indep. Life. Ins. Co.,
292 U.S. 371, 381 (1934). Congress may make distinctions among
taxpayers as long as they are not arbitrary or capricious.
Hamilton v. Commissioner, 68 T.C. 603, 608 (1977).
The 14th Amendment to the Constitution of the United States
does not apply to Federal statutes. Labay v. Commissioner, 55
T.C. 6, 14 (1970), affd. 450 F.2d 280 (5th Cir. 1971); Cole v.
Commissioner, T.C. Memo. 1975-144. With regard to Federal
statutes, the Due Process Clause of the 5th Amendment embraces
the principles of the Equal Protection Clause of the 14th
Amendment. Johnson v. Robison, 415 U.S. 361, 364-365 n.4 (1974);
Caputi v. Commissioner, T.C. Memo. 2004-283. Under the Fifth
Amendment, a statutory classification generally is valid if it
bears a rational relation to a legitimate Government interest and
it does not implicate a suspect classification or interfere with
a fundamental right, and legislatures have especially broad
latitude in creating classifications and distinctions in tax
statutes. Regan v. Taxation With Representation of Wash., 461
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