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According to petitioners, their accountant relied upon
language in section 1.152-1(b), Income Tax Regs., that provides
that the period during the taxable year preceding the birth of an
individual does not prevent such individual from qualifying as a
dependent under section 152(a)(9). The accountant concluded that
Miguel's situation fell within this exception to the requirement
that an individual must be a member of the taxpayer's household
for the entire taxable year.
We disagree. The exception provided in section 1.152-1(b),
Income Tax Regs., clearly applies only to individuals born during
the taxable year. Miguel was not born during 1995. Since Miguel
was not a member of petitioners' household during the entire 1995
taxable year, we find that he does not qualify as petitioners'
dependent under section 152(a)(9). Moreover, petitioners
introduced no evidence of amounts paid for Miguel's support
during 1995. We find that they have failed to prove that they
provided more than half of Miguel's support during 1995. Rule
142(a).
Accordingly, we hold that petitioners are not entitled to an
exemption deduction for Miguel for 1995.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011