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qualifying children, stating that they were foster children who
resided with him the entire year.
In the statutory notice of deficiency, respondent changed
petitioner’s filing status to married filing separately,
disallowed each of the dependency exemption deductions, and
disallowed the full amount of the claimed earned income credit
for taxable year 1999.
The first issue for decision is whether petitioner is
entitled to three dependency exemption deductions.
A deduction generally is allowed under section 151(a) for
each dependent of a taxpayer. Sec. 151(a), (c)(1). Subject to
exceptions and limitations not applicable here, an individual is
a dependent of a taxpayer only if the taxpayer provides over half
of the individual’s support for the taxable year. Sec. 152(a).
During 1999, petitioner resided with Ms. Lipscomb and her
three children. He earned $7,120 during that year, which is the
only potential source of support for the children reflected in
the record: Petitioner testified that Ms. Lipscomb was not
receiving any public assistance while being unemployed and having
three children to raise. Despite this testimony, we are
convinced that the children had sources of support other than
petitioner. Petitioner did not directly address what other
sources were available to support the children, nor did he detail
any expenses he paid for the children. See sec. 1.152-1(a),
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Last modified: May 25, 2011