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must maintain the household, and both the taxpayer and the
individual must occupy the household for the taxable year. Sec.
1.152-1(b), Income Tax Regs. A taxpayer maintains a household
when he pays more than half of the expenses for the household.
Rev. Rul. 64-41, 1964-1 C.B. 84. FA and AA had the same
principal place of abode as petitioner, who was unmarried.
Further, petitioner, FA, and AA occupied the household for 2005.
The record does not provide us with sufficient evidence of
the total available sources of support for the children or that
petitioner paid more than half of the expenses for the household.
Thus, FA and AA are not considered related to petitioner for
purposes of section 152(d)(1)(A).
Even if we concluded that FA and AA were related to
petitioner within the meaning of section 152(d)(2)(H), section
152(d)(1)(C) requires that petitioner also provide over half of
the total support for the children for the taxable year. In
order to meet this burden of support, petitioner must establish,
by competent evidence, the total amount of support furnished for
the taxable year at issue. See Blanco v. Commissioner, 56 T.C.
512, 514-515 (1971); Cotton v. Commissioner, T.C. Memo. 2000-333.
Support includes “food, shelter, clothing, medical and dental
care, education, and the like.” Sec. 1.152-1(a)(2)(i), Income
Tax Regs.
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Last modified: March 27, 2008