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Petitioner introduced a Judgment of the Fayette District
Court (paternity judgment), rendered on June 6, 1991, in
connection with a paternity action brought by the Commonwealth of
Kentucky on behalf of Ms. Mosley, Adam, and Amanda requiring
petitioner to pay $100 per week for the support of Adam and
Amanda. The paternity judgment also required petitioner to
obtain and maintain medical and dental insurance covering Adam
and Amanda and to pay one-half of any expenses not covered by
such insurance. Additionally, the divorce decree provided that
petitioner pay Ms. Mosley $105 per week for the support of
Nathan. However, when questioned by the Court as to how much
total support he provided for the children, petitioner replied:
"I don't have that."
In Blanco v. Commissioner, 56 T.C. 512, 514-515 (1971), this
Court held that, in establishing that more than one-half of a
dependent's support has been provided, a prerequisite to such a
showing is the demonstration by competent evidence of the total
amount of the dependent's support from all sources for that year.
If the amount of total support is not established and cannot be
reasonably inferred from competent evidence available to the
Court, it is not possible to conclude that the taxpayer claiming
the exemption provided more than one-half of the support of the
claimed dependent.
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