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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,
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