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lodging to himself considered in determining his total support for
the year, but Gabriel must offset any support he provided to
Mahmoud by the value of the lodging that Mahmoud provided him.
On March 20, 1996, Gabriel and Morhaf acquired title through
a gift deed to an undivided 10-percent interest in the Foster City
residence. Gabriel is considered to have provided 5 percent (half
of the interest he shared with Morhaf) of the fair rental value of
the residence for a portion of the year. Mahmoud, however,
continued to have legal ownership of an undivided 45 percent of
the Foster City residence in 1996 and therefore, as in 1995,
provided the value of his own lodging for the year and a portion
of his family’s lodging, including Gabriel’s.
Even if we were to ignore Mahmoud’s contribution toward his
own support and the support of his family in the form of the fair
rental value of the Foster City residence and accept the actual
cost of maintaining the Foster City residence (mortgage interest
payments and property taxes) as the appropriate value of lodging
to be included in the support computation, Gabriel still has not
provided a sufficient basis for us to determine that he provided
over half of Mahmoud’s support during the years in issue.
Gabriel suggests it is unfair to place the burden upon him of
proving he provided over half of Mahmoud’s support when he and his
brother contributed almost all of the money that supported the
Mahmoud Daya family. But see Rivers v. Commissioner, 33 T.C. 935,
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