- 13 - documentation to establish the amounts that she provided for his support. On this record, petitioner failed to establish her entitlement to dependency exemptions for her brothers John, Albert, and Pierce for any of the years at issue. Respondent, therefore, is sustained on this issue. Finally, with respect to petitioner's grandniece, Char Nea Harris, who was claimed as a dependent for 1990, 1991, and 1992, although the child lived with petitioner, the record also shows that petitioner's sister, Shauneille, lived with petitioner and Char Nea for at least 1990 and 1991. Shauneille adopted Char Nea at some time. Shauneille was also gainfully employed during these years. Given these circumstances, it is evident to the Court that Shauneille provided some support to Char Nea during the years in question. Again, petitioner presented no evidence to show Char Nea's total support for these years and no documentation that would support petitioner's contention that petitioner's contribution toward that support was one-half or more of the total support. Respondent, therefore, is sustained on this issue. The third issue is whether petitioner is entitled to head- of-household filing status for 1989, 1990, 1991, and 1992. Section 2(b) defines a head-of-household as an individual taxpayer who (1) is not married at the close of the taxable year,Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
Last modified: May 25, 2011