Juanita Carter - Page 8

                                        - 8 -                                         

               Petitioner's three brothers, John, Albert, and Pierce, were            
          adults.  While none of them had full-time jobs, it appears that             
          each earned some income during the years at issue from odd jobs.            
          Petitioner's mother, Geneva, was in her 80's, and her only income           
          was Social Security benefits of $450 per month.                             
               The grandniece, Char Nea Harris, was born in 1986, and both            
          her parents were deceased.  However, at some point, the date of             
          which is not set out in the record, Char Nea was adopted by                 
          petitioner's sister, Shauneille.                                            
               Petitioner's only income, except for the interest discussed            
          above, was her retirement benefits, which ranged from $22,990 to            
          $23,574 for the years at issue.  Petitioner contends that she               
          provided more than one-half the total support for the named                 
          dependents (except for her concession of the dependency exemption           
          as to her sister Shauneille).                                               
               Section 151(c) allows taxpayers to deduct an annual                    
          exemption amount for each "dependent", as defined in section 152.           
          Under section 152(a), the term "dependent" means certain                    
          individuals over half of whose support was received from the                
          taxpayer during the taxable year in which such individuals are              
          claimed as dependents.  Eligible individuals who may be claimed             
          as dependents include, among others, a brother, mother, and                 
          foster child of the taxpayer.  Sec. 152(a)(3) and (4), (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