Robert H. Martin - Page 5
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exemption deductions for the two children and the related child
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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Last modified: November 10, 2007