Randolph John Beale - Page 18




                                               - 18 -                                                  
            alia, that these individuals were members of petitioner’s                                  
            household within the meaning of section 152(a)(9).                                         
                  Section 1.152-1(b), Income Tax Regs., provides that section                          
            152(a)(9) applies to any individual who lived with the taxpayer                            
            and was a member of the taxpayer’s household during the entire                             
            taxable year of the taxpayer.  Petitioner offered no evidence                              
            that his fiancee and her daughters were members of his household                           
            or that their principal place of abode was his home throughout                             
            1993.  Accordingly, petitioner is not entitled to claim his                                
            fiancee and her daughters as dependents in 1993.                                           
                  1994 and 1995                                                                        
                  Petitioner married his fiancee in May 1994 and was married                           
            to her at the end of taxable years 1994 and 1995.  For 1994 and                            
            1995, petitioner claims an exemption for his spouse, as well as                            
            additional exemptions for both of his stepdaughters.   Respondent                          
            denied the exemptions.                                                                     
                  Section 151(b) provides that a taxpayer may take an                                  
            exemption for a spouse if the taxpayer and his spouse did not                              
            file a joint return, the spouse had no gross income for the tax                            
            year in question, and the spouse was not a dependent of any other                          
            person.  Petitioner and his wife did not file joint returns for                            
            taxable years 1994 and 1995.  However, the record does not show                            
            whether petitioner's spouse had any gross income for either 1994                           
            or 1995 or whether any other person could claim her as a                                   






Page:  Previous  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  Next

Last modified: May 25, 2011