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the monthly rent, and petitioner paid Ms. Cuevas between $50 and
$100 each week to cover a portion of the rent and other expenses.
Also living in the household were Tirone Oscar Heredia
(Tirone) and Leslie Ortiz. Tirone was born in 1983 and was 13
years old in 1996. Tirone is the son of Ms. Cuevas and the
nephew of Brunilda Valerio. Leslie Ortiz is petitioner's step-
father.
On his 1996 Federal income tax return, petitioner claimed
dependency exemptions for Tirone and Leslie Ortiz. Petitioner
also claimed head-of-household filing status and an earned income
credit. The Schedule EIC listed Tirone as petitioner's son.
The notice of deficiency disallowed (1) the claimed
dependency exemption deductions, (2) the head-of-household filing
status, and (3) the claimed earned income credit.
OPINION
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 "son or daughter of the
taxpayer, or a descendant of either". Sec. 152(a)(1). The term
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