Robert H. Martin - Page 5

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          exemption deductions for the two children and the related child             
          tax credit.2                                                                
               Section 151(c) allows taxpayers an annual exemption amount             
          for each “dependent” as defined in section 152.  Under section              
          152(a), the term “dependent” means certain individuals, such as a           
          son, daughter, stepson, or stepdaughter, “over half of whose                
          support, for the calendar year in which the taxable year of the             
          taxpayer begins, was received from the taxpayer (or is treated              
          under subsection (c) or (e) as received from the taxpayer)”.                
               Section 152(e) provides a special support test in the case             
          of divorced parents or parents who have never been married with             
          respect to the dependency exemption deductions for such children.           
          See King v. Commissioner, 121 T.C. 245, 250 (2003).  Absent                 
          exceptions not applicable here, if both parents together provide            
          over half of the support of a child, the parent having custody of           
          the child for the greater portion of the taxable year is entitled           
          to the dependency exemption for such child.  Sec. 152(e)(1).                
          With respect to the two children in this case, the Court is                 
          satisfied that petitioner and the children’s mother provided over           
          half their support during the year at issue.  Because the two               
          children resided with petitioner’s former spouse, who had custody           

               2This case is decided on the record without regard to the              
          burden of proof giving due consideration to sec. 7491.                      

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