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debt by “paying them back, yearly, yearly, yearly***” Although
we sympathize with petitioner and acknowledge that she clearly
provided some support to each individual claimed, we cannot find,
on the basis of the record, that petitioner provided over half of
the total support for most of the claimed dependents as required
by section 152. Because petitioner failed to establish the total
amount of support from all sources, we are unable to conclude
that petitioner provided more than one-half of the total support
for Racquelle, Rafael, Jamal, Reginald, and Preather. Therefore,
we hold that petitioner is not entitled to section 151 dependency
exemption deductions for the taxable years 1995, 1996, and 1997
as to Racquelle, Rafael, Jamal, Reginald, and Preather.
However, as to Johnnie, we believe petitioner’s testimony
regarding Johnnie’s inability to contribute to his own support
during a time when he was trying to “beat a habit”. We find that
petitioner did contribute more than half of his support, and,
therefore, petitioner is entitled to claim section 151 dependency
exemption deductions for Johnnie in 1995, 1996, and 1997.
Head of Household Status
According to the relevant part of section 2(b), an
individual shall be considered a head of household if such
individual (1) is not married at the close of the taxable year
and (2) maintains as her home a household which constitutes for
more than one-half of the taxable year the principal place of
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