- 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 thePage: Previous 1 2 3 4 5 6 7 NextLast modified: March 27, 2008