- 5 - 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)Page: Previous 1 2 3 4 5 6 7 8 9 NextLast modified: November 10, 2007