Ishmael Tarikh - Page 6

                                        - 5 -                                         
               Respondent has not challenged petitioner’s contention that             
          the children lived with him for 7 months during the year at                 
          issue.  Section 152(e) provides a special support test in the               
          case of divorced parents or parents who have never been married.            
          See King v. Commissioner, 121 T.C. 245, 250 (2003).  Under                  
          section 152(e), if both parents together provide over half of the           
          support of a child, the parent having custody of the child for              
          the greater portion of the taxable year is entitled to the                  
          dependency exemption for such child.  The Court is satisfied that           
          petitioner and the children’s mother provided over half the                 
          support for their children during the year at issue.  Because the           
          children resided with petitioner for 7 months, he had custody of            
          them for the greater portion of the year and, consequently, he              
          satisfies the requirements of section 152(e).  On the facts                 
          presented at trial, the Court holds that petitioner is entitled             
          to the dependency exemption deductions for his three children.              
               The second issue is whether petitioner is entitled to head-            
          of-household filing status for the year at issue.                           
               Section 2(b) provides generally that an individual shall be            
          considered a head-of-household if, among other requisites not               
          pertinent here, such individual maintains as his home a household           
          that constitutes for more than one-half of such taxable year the            
          principal place of abode, as a member of such household, of an              
          unmarried son or daughter of the taxpayer.  Petitioner satisfies            






Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011