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Commissioner, 99 T.C. 202, 212 (1992).
Furthermore, it is reasonable to infer that Ms. Hunter may
have contributed a modicum amount to the support of her children.
Ms. Hunter received public assistance during the years in issue,
and without these amounts or additional amounts she may have
received from her extended family we are unable to determine the
total support available to the children by all able parties. Ms.
Hunter did not testify at trial.
By failing to establish the total amount of support provided
to the children from all sources, including Ms. Hunter’s public
assistance, we are unable to conclude that petitioner provided
more than one-half of the children’s total support during the
years in issue. Furthermore, as to Mr. Elms, there is no
corroborating evidence to substantiate petitioner’s claimed
dependency deduction. Therefore, we hold that petitioner is not
entitled to section 151 dependency exemption deductions for the
1995 and 1996 tax years. Respondent is sustained on this issue.
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 his home a household which constitutes for
more than one-half of the taxable year the principal place of
abode of an individual who is a dependent of the taxpayer, if the
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