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tax return was filed. Accordingly, the burden remains on
petitioner.
II. Dependency Exemption Deductions
Section 151 allows a taxpayer to deduct a personal
exemption, as well as dependency exemptions for the taxpayer’s
dependents. Sec. 151(a), (c). Section 152(a) defines
“dependent”, in pertinent part, to include a son or daughter of
the taxpayer over half of whose financial support for the taxable
year was received from the taxpayer. The claimed individuals,
JN1 and JN2, are petitioner’s daughters. “Support” is defined as
including “food, shelter, clothing, medical and dental care,
education, and the like.” Sec. 1.152-1(a)(2)(i), Income Tax
Regs.
In the case of a child of divorced parents, if the child
receives over half of her support from her parents who are
divorced under a decree of divorce, and the child is in the
custody of one or both of her parents for more than one-half of
the taxable year, then the child will be treated as receiving
over half of her support from the parent having custody for a
greater portion of the calendar year (custodial parent).
Sec. 152(e)(1). Petitioner’s former spouse was the custodial
parent of JN1 and JN2 for 2003.
The noncustodial parent is entitled to claim the dependency
exemption deduction if one of three exceptions in section 152(e)
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Last modified: November 10, 2007