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Baker received a total of $600 per month from the Federal
Government and the State of California.
Section 151(c) allows an annual exemption amount for each
dependent whose gross income for the taxable year is less than
the exemption amount, or who is a child of the taxpayer and is a
student who has not attained the age of 24 at the close of such
calendar year. Sec. 151(c)(1)(A), (B)(ii). Dependents are
generally defined as individuals who receive over half of their
support from a taxpayer in the calendar year in which that
taxpayer's taxable year begins. Sec. 152(a). Individuals listed
under this general definition include both mothers and daughters.
Sec. 152(a)(1), (4). To determine whether a taxpayer has
furnished over half of an individual's support, there must be
included the cost of food, shelter, clothing, medical and dental
care, education, and the like. Sec. 1.152-1(a)(2)(i), Income Tax
Regs. Support also includes any amount which that individual has
contributed for his or her own support, including amounts
ordinarily excludable from gross income, in whole or part, such
as Social Security benefits. Sec. 1.152-1(a)(2)(ii), Income Tax
Regs.
With respect to petitioner's claim that his daughter,
Jacqueline, was his dependent in 1990, the record indicates that
she earned $11,555 in wage income, an amount which exceeded the
exemption amount for that year. Furthermore, although Jacqueline
was a student, she reached age 24 during that year.
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Last modified: May 25, 2011