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one or both of them for more than half of the calendar year, then
the parent having custody of the child for a greater portion of
the year at issue (the custodial parent) is entitled to claim the
dependency exemption deduction for that child unless, as relevant
here, the custodial parent has validly executed a written release
of his or her right to claim the dependency exemption deduction.
With respect to A.O.N., we first note that respondent did
not disallow the exemption claimed by petitioner because the
child had also been claimed by another taxpayer. Rather,
respondent disallowed the exemption claimed for A.O.N. on the
grounds that petitioner had failed to substantiate that he
supported A.O.N. and that A.O.N. resided with petitioner during
the year in issue.
Based on the testimony and evidence provided, we are
convinced that A.O.N. resided with petitioner for the majority of
the 2003 taxable year. Our conclusion is buttressed by a letter
from the Registrar of the Zion-Benton Township School District
stating that A.O.N. was “in the custody of his father, Antonio
Neal Sr., for the 2003-2004 school year”. We also find
petitioner’s testimony that A.O.N. was enrolled at the YMCA
throughout 2003 to be credible and convincing.
With respect to respondent’s argument that A.O.N. could have
stayed with his mother and still attended school in Zion, the
Court takes notice that the towns of Elgin and Zion are located
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