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United States” is defined as an individual who: (1) Is a lawful
permanent resident of the United States at any time during the
calendar year; (2) meets the substantial presence test (i.e.,
present in the United States at least 31 days during the calendar
year and the total of the number of days that the individual was
present during the calendar year and the 2 preceding years equals
or exceeds 183 days when multiplied by the applicable
multiplier); or (3) makes a first-year election as prescribed by
section 7701(b)(4). Sec. 7701(b)(1).
The Court concludes that petitioner is not entitled to
either dependency exemption deduction. The oldest son had
already attained the age of 24 before petitioner’s 2002 taxable
year began, which excludes the son from the definition of a
dependent. Petitioner merely testified that he thought that his
younger son came to the United States in the middle of the year
or at the end of June after school. Petitioner did not establish
the residency of his younger son to bring him within the
definition of a dependent. Given the disposition of this issue
on these elements, we need not discuss the other elements.
Accordingly, respondent’s determination is sustained.
II. Alimony Deduction
Section 215(a) allows a deduction for alimony paid during
the taxable year. Generally, alimony is defined to include any
payment in cash if: (1) The payment is received by or on behalf
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Last modified: November 10, 2007