- 4 -
live apart at all times during the last 6 months of the calendar
year, a special rule generally treats the child as receiving over
half of his or her support from the parent having custody for the
greater portion of the year. See sec. 152(e)(1); sec. 1.152-
4(b), Income Tax Regs. This special rule applies only if the
child both: (1) Receives over half of his or her support during
the year from his or her parents; and (2) is in the custody of
one or both parents for more than half the year. Sec. 152(e)(1).
Petitioner claims that his infant son lived with him in
2004. He acknowledges that his son’s mother, Ms. Adjin-Tettey,
lived at a different address. According to petitioner’s
testimony, each morning a friend would drive Ms. Adjin-Tettey
(who was unemployed) and the infant son from her residence to
petitioner’s, where mother and son would remain until petitioner
came home from his day job so that they would be with him while
he slept a couple of hours. Then, according to petitioner’s
testimony, on his way to his night job he would drop Ms. Adjin-
Tettey and his son off at her own residence, where mother and son
would spend the night before repeating the routine the next day.
Petitioner’s testimony strains credulity, but even if we
were to assume his testimony is true, petitioner cannot prevail
on this issue. In the first instance, he has not shown that he
or Ms. Adjin-Tettey, or the two together, provided over half the
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: March 27, 2008