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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
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