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demonstrates that petitioner provided more than half of Henry’s
support in 1997.5
Insofar as Lillie Lucas, petitioner’s grandmother, is
concerned, the record demonstrates that she received Social
Security benefits for the years in issue and expended some
portion of those benefits for her own support.6 However,
petitioner had greater financial resources than her grandmother,
and the record demonstrates that petitioner expended her total
income to support the family and to maintain the West Euclid
Avenue residence (in 1995) and the South Parsons Avenue residence
(in 1996 through 1998). Overall, we are satisfied that the
record establishes that petitioner paid more than half of her
grandmother’s support for the years in issue.
In view of the foregoing, we hold that petitioner is
entitled to dependency exemptions for Ceola, Henry, and her
grandmother as claimed by her on her tax returns for the years in
issue. Respondent’s determination to the contrary is therefore
not sustained.
C. Earned Income Credit
In the case of an eligible individual, section 32(a) allows
an earned income credit. As relevant herein, the term “eligible
5 It should be recalled that petitioner did not claim a
dependency exemption for Henry for 1998.
6 Ms. Lucas also expended some portion of her Social
Security benefits to help support petitioner and her children.
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