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descendant of either, a brother or brother-in-law of the
taxpayer, and an individual who has as his or her principal place
of abode for the taxable year the home of the taxpayer, if over
half of his or her support for the calendar year was received
from the taxpayer. The term “support” includes “food, shelter,
clothing, medical and dental care, education, and the like.”
Sec. 1.152-1(a)(2)(i), Income Tax Regs.
In determining whether an individual received more than half
of his or her support from a taxpayer, there shall be taken into
account the amount of total support received from the taxpayer as
compared to the entire amount of support which the individual
received from all sources. Id.
Mrs. Burkley testified that the three minor children were
her grandchildren. Mrs. Burkley also testified that two of the
children listed on petitioners’ 2002 return--L.B. and J.B.--lived
with their mother, her daughter Vernice, at the South Green
Street property. Mrs. Burkley failed to explain adequately why
the third grandchild, M.Y., resided with them. Petitioners
provided no evidence as to the total amount of support that they
provided to these children or as to the total amount of support
provided to these children from all sources. Petitioners’ only
evidence with respect to the grandchildren was testimony that
when all of the grandchildren slept at the South Vernon Avenue
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Last modified: March 27, 2008