Michael Scott Snelgrove, Sr. - Page 4




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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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