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152(a), the term “dependent” means certain individuals, such as a
son, daughter, stepson, or stepdaughter, “over half of whose
support, for the calendar year in which the taxable year of the
taxpayer begins, was received from the taxpayer (or is treated
under subsection (c) or (e) as received from the taxpayer)”.
Section 152(e) provides a special support test in the case
of divorced parents or parents who have never been married with
respect to the dependency exemption deductions for such children.
See King v. Commissioner, 121 T.C. 245, 250 (2003). Absent
exceptions not applicable here, 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. Sec. 152(e)(1).
There are no facts that were presented to the Court upon
which the Court could decide whether petitioner is entitled to
the claimed dependency exemption deductions. On the record
presented, the Court has no choice but to reject petitioner’s
claim to the claimed deductions.
In the notice of deficiency, respondent determined that
petitioner was liable for the section 6651(a)(1) addition to tax
for the failure to file a timely Federal income tax return for
the year at issue. As noted above, petitioner did not file a
Federal income tax return for 2003; yet, petitioner admittedly
earned income that year. Petitioner did not establish that his
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Last modified: November 10, 2007