Karen Ann Keegan - Page 15

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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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