Joel Baker - Page 4

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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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