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lived with petitioner during the year at issue.2 The two other
children lived with petitioner’s former spouse during the year at
issue, and the principal issue in this case is petitioner’s
claims to the dependency exemption deductions for the two
children and the child tax credit.
Petitioner claims entitlement to the dependency exemption
deductions based on an order by the State court that granted his
divorce. Generally, that order provided that petitioner was
entitled to the dependency exemption deductions for the children
as to any year during which his former spouse only was employed
part time. Respondent does not challenge the fact that
petitioner’s former spouse was employed part time during the year
at issue, and petitioner would be entitled to the dependency
exemption deductions except for the fact that petitioner has not
satisfied the requirements of section 152(e)(2).
Generally, section 151(c) allows a taxpayer to deduct an
annual exemption amount for each dependent, as defined in section
152. Under section 152(a), the term “dependent” means, in
pertinent part, a son or daughter of the taxpayer over half of
whose support was received from the taxpayer. Sec. 152(a)(1).
In the case of a child of divorced parents, section
152(e)(1) provides in pertinent part that, if a child receives
2 The record does not reflect whether respondent conceded the
child tax credit with respect to that dependent.
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Last modified: November 10, 2007