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"dependent" also means a stepfather or stepmother of the
taxpayer. Sec. 152(a)(5).
To meet the support test under section 152(a), a taxpayer
must show--
(1) the total amounts received by the dependent from
all sources; (2) the amounts actually applied for the
support of the dependent; (3) the sources which
contributed to the total support costs expended on
behalf of the dependent; and (4) that the taxpayer
provided over half of the total expenditures for the
dependent's support. * * * [Barnes v. Commissioner,
T.C. Memo. 1986-585; fn. refs. omitted.]
See also Archer v. Commissioner, 73 T.C. 963, 967 (1980); sec.
1.152-1(a)(2)(i), Income Tax Regs. If the total amount of
support is not shown and cannot be reasonably inferred from the
competent evidence available, it is impossible to conclude that
petitioner furnished more than one-half. Blanco v. Commissioner,
56 T.C. 512, 514-515 (1971).
We do not have sufficient information in this case as to the
total amount of support provided to Tirone and Leslie Ortiz from
all sources. Thus, we are uncertain as to whether petitioner
provided more than one-half the total support for either of the
claimed dependents. Respondent is sustained on this issue.
In order to qualify for head-of-household filing status,
petitioner must satisfy the requirements of section 2(b).
Pursuant to that section, and as relevant herein, an individual
qualifies as a head of household if the individual is not married
at the close of the taxable year and maintains as his home a
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