- 17 -
claimed dependent. Cobb v. Commissioner, 28 T.C. 595, 597
(1957). To fulfill that burden, the taxpayer must establish not
only what he contributed toward the dependent's support, but also
must show, in some way, that the support given by the taxpayer
exceeded one-half of the dependent's total support. Vance v.
Commissioner, 36 T.C. 547, 549 (1961). If the taxpayer fails to
introduce any evidence regarding the total amount of the support
received by the dependent for the taxable year, the Court cannot
conclude that the taxpayer has contributed more than one-half of
the dependent's total support. Stafford v. Commissioner, 46 T.C.
515, 518 (1966).
Petitioner produced no evidence to show how much support she
provided for Jasmine and Brandy Wilson. Petitioner also failed
to produce any evidence as to their total support. Accordingly,
petitioner has not carried her burden of proof. Consequently,
respondent's position regarding the dependency exemptions is
sustained.
Head of Household Filing
Respondent denied petitioner head of household filing status
for 1993 and 1994. The relevant portions of section 2(b)
provide:
(b) Definition of Head of Household
(1) In general.--For purposes of this subtitle, an
individual shall be considered a head of a household if
and only if, such individual is not married at the
close of his taxable year * * *, and either--
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: May 25, 2011