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(4) each person described in (2) (other than the taxpayer) who
contributed over 10 percent of such support files a written
declaration that he or she will not claim such individual as a
dependent for any taxable year beginning in such calendar year.
Respondent argues that petitioner is not entitled to the
claimed dependency exemptions because she did not provide over
one-half of the support for Windi and Mr. Gorges during the
taxable years in issue. Petitioner bears the burden of proof on
this issue. Rule 142(a); Seraydar v. Commissioner, 50 T.C. 756,
760 (1968).
Petitioner offered little evidence concerning the amount of
support she provided to Mr. Gorges or Windi. Furthermore, Mr.
Gorges and Windi resided rent-free in a home owned by Ms. Gorges,
and they received Government benefits during each of the years in
issue. In this regard, Ms. Gorges did not file a written
declaration that she would not claim either Mr. Gorges or Windi
as dependents on her return. Sec. 152(c). Moreover, Mr. Gorges
and Windi worked, received income, and provided for their own
personal living expenses during each of the years in issue.
Accordingly, petitioner has failed to establish that she is
entitled to the claimed exemptions for either Mr. Gorges or Windi
during each of the taxable years in issue. Therefore, respondent
is sustained on this issue.
(b) Filing Status
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