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received from the taxpayer over half of his or her support for
the calendar year in which the taxable year of the taxpayer
begins.
Petitioner submitted checks made payable to AmSouth
representing mortgage payments for the Karter Street house for
the taxable year 1991 totaling $3,199.83, in support of the
claimed dependency exemption for his mother. According to
petitioner's tax returns, his mother lived with him 7 months in
1990 and 8 months in 1991. Petitioner's sister and her husband
also lived in the Karter Street house during those years. The
record further indicates that petitioner's mother received
Government assistance during 1990 and 1991, including
supplemental Social Security income payments in October and
November 1990 in the amount of $193 per month and in the amount
of $289.50 per month thereafter. Petitioner's father was also
receiving supplemental Social Security income payments in October
and November 1990 in the amount of $386 per month, and, beginning
in December 1990, he received $289.50 per month. The record does
not show whether petitioner's sister and her husband provided
support during 1990 and 1991 for petitioner's mother and father.
It does show that both petitioner's mother and petitioner's
sister lived in petitioner's house during part of each of the
years 1990 and 1991. The mortgage documents are the only
documents petitioner has provided to establish any expenditures
relating to the support of his mother. These checks merely
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