6
claim an exemption. See, e.g., Hopkins v. Commissioner, 55 T.C.
538, 540-541 (1970); Leggett v. Commissioner, T.C. Memo. 1976-7;
Batchelor v. Commissioner, T.C. Memo. 1970-24.
In the instant case, Grace Williams was unemployed during
1989 and 1990 and provided no direct financial support for her
children. The support provided by petitioner in 1989 and 1990
was significantly less than that provided by Federal and State
agencies in the form of AFDC payments, medicaid, food stamps, and
subsidized housing. Therefore, we conclude that petitioner and
Grace Williams did not provide more than one-half of the support
of their five children during the years at issue. Furthermore,
Grace Williams did not sign a written declaration that she would
not claim her children as dependents, and there is no evidence of
a multiple support agreement. Based on the foregoing, we
conclude that petitioner is not entitled to claim any of his five
children as dependents, and respondent's determination
disallowing the dependency exemptions claimed by petitioner is
sustained.
Next we consider whether petitioner is liable for an
addition to tax under section 6651. This section imposes an
addition to tax for failure to timely file a tax return. The
addition to tax is equal to 5 percent of the amount of the tax
required to be shown on the return if the failure to file is for
not more than 1 month, with an additional 5 percent for each
month in which the failure to file continues, to a maximum of 25
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011