Albert Anderson - Page 4

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          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            

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