- 8 -
Commissioner, 503 U.S. 79, 84 (1992); Welch v. Helvering, 290
U.S. 111, 115 (1933).
Issue (1): Dependency Exemptions - 1993 and 1994
A taxpayer is allowed as a deduction an exemption for each
dependent. Sec. 151(c)(1). A dependent is defined as an
individual over half of whose total support is received from the
taxpayer. Sec. 152(a). In order to qualify as a dependent, an
individual must also be related to either the taxpayer in one of
the ways enumerated in section 152(a)(1) through (8) or a member
of the taxpayer's household within the meaning of section
152(a)(9).
A son or daughter, or a stepson or a stepdaughter, of a
taxpayer may qualify as a dependent. Sec. 152(a)(1) and (2). A
child legally adopted by a taxpayer is treated as the taxpayer's
child. Sec. 152(b)(2). A foster child is also treated as the
taxpayer's child if such child is a member of the taxpayer's
household within the meaning of section 152(a)(9). Id.
Petitioner claimed dependency exemptions for Lynn, Bob, and
Robin in 1993 and for James in 1994. Although petitioner
identified these individuals on his returns as his children, he
is not related to them by blood or marriage, nor is he their
adoptive or foster father. Accordingly, petitioner must
establish, inter alia, that these individuals were members of
petitioner's household within the meaning of section 152(a)(9).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011