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foster child claimed as a dependent. See sec. 152(b)(2). To
demonstrate entitlement to the dependency exemption, a taxpayer
must substantiate the amount that he contributed toward the
support of the claimed individual and the total amount spent in
support of the claimed individual. See Gajda v. Commissioner, 44
T.C. 783, 785 (1965).
Petitioner contends that in 1997 he gave money to Chanda’s
mother, Carola Jesula, for Chanda’s support. Petitioner did not
have legal custody of Chanda during 1997. Moreover, Chanda did
not reside in petitioner’s home during 1997. Rather, petitioner
concedes that Chanda resided with her mother during 1997.
Accordingly, petitioner’s home was not Chanda’s principal place
of abode during 1997. Petitioner’s testimony also does not
establish the amount that he contributed toward the support of
Chanda or the total amount spent in support of Chanda.
On the basis of the foregoing, we hold that petitioner is
not entitled to claim Chanda as a dependent for 1997.
Petitioner is not entitled to head of household filing
status for 1997. A taxpayer may be considered a head of
household if, and only if, the taxpayer is not married at the
close of the taxable year and maintains as his or her home a
household which constitutes for more than one-half of such
taxable year the principal place of abode for an unmarried
descendant of the taxpayer or for another person who is a
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