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individual over half of whose support in the taxable year was
received from the taxpayer and whose principal place of abode for
the taxable year is the home of the taxpayer and is a member of
the taxpayer's household. Sec. 152(a)(9). In determining
whether or not an individual received over half of his or her
support from the taxpayer, there shall be taken into account the
amount of support received from the taxpayer as compared to the
entire amount of support which the individual received from all
sources, including support which the individual himself or
herself supplied. Sec. 1.152-1(a)(2)(i), Income Tax Regs.
Support includes food, shelter, clothing, medical and dental
care, education, and the like. Sec. 1.152-1(a)(2)(i), Income Tax
Regs.
To establish that petitioner provided more than one-half of
the claimed dependents' support, he must first show by competent
evidence the total amount of support furnished by all sources for
the year in issue. Blanco v. Commissioner, 56 T.C. 512, 514
(1971). Petitioner has not offered competent evidence of the
total amount of support provided for each of the claimed
dependents in 1998. Aside from his testimony, petitioner
presented no evidence to corroborate or substantiate any of the
claimed support expenses, such as rent, or that these expenses
were indeed paid by petitioner. In fact, based on petitioner's
testimony, it appears that most of the family's expenses were
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