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The term “support” includes food, shelter, clothing, medical care
and dental care, education, child care, and the like. Lustig v.
Commissioner, 274 F.2d 448 (9th Cir. 1960) (allowing child care
expense to be factored into determination of whether taxpayer
contributed more than one-half of the support of a claimed
dependent), affg. 30 T.C. 926 (1958); sec. 1.152-1(a)(2)(i),
Income Tax Regs.
To determine whether a taxpayer has provided more than one-
half of the support of an individual, the entire amount of
support which the individual received from the taxpayer is
compared to the entire amount of support which the individual
received from all sources. Sec. 1.152-1(a)(2)(i), Income Tax
Regs.
We thus compare the entire amount expended for Ayla’s
support to the amount provided by petitioner. From a review of
the record, we conclude that the amounts expended as support for
Ayla and the amounts provided by petitioner are as follows:
1997
Total Support for Ayla Support From Petitioner
Rent $1,425 $0
Utilities 348 348
Food 1,800 1,800
Clothing,
medical, etc. 800 800
Child care 3,900 1,195
Total 8,273 4,143
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Last modified: May 25, 2011