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the age of 19 (24 if the child is a student) at the close of the
taxable year, and more than half the dependent’s support for the
taxable year was received from the taxpayer. Secs. 151(c)(1)(B),
152(a).
In order for petitioner to establish that he provided more
than half of the support of any of his sons, he must first show
by competent evidence the total amount of support furnished for
each of them by all sources for the years at issue. Blanco v.
Commissioner, 56 T.C. 512, 514 (1971). Petitioner has not
provided complete evidence of the total amount of support
provided for James, Jeremy, or Jamar Daniels for any year at
issue.
There is, on the other hand, evidence that supports
respondent’s determination that petitioner did not supply over
half the children’s support. Considering the judgment of the
Superior Court of California in County of Santa Clara v. Daniels,
supra, it appears that petitioner failed to pay child support for
the boys from 1993 through 1999. The evidence indicates that the
children were supported by the County3 and by their maternal
aunts and uncle.
Accordingly, respondent’s determination that petitioner’s
sons are not his dependents for section 151 purposes is
3See Lutter v. Commissioner, 514 F.2d 1095 (7th Cir. 1975)
(AFDC payments constitute support by the State not by the
parent), affg. 61 T.C. 685 (1974).
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Last modified: May 25, 2011