- 5 - petitioner’s mother, and petitioner’s brother. Taking into account petitioner’s income, the amount of his brother’s income, the amount of Social Security benefits received by petitioner’s mother, and the fact that petitioner’s nephews lived in petitioner’s mother’s house, it is unlikely that petitioner contributed more towards the support of his nephews than the combined contributions of his mother and brother. Although petitioner generously provided food, clothing, and other items of support for his nephews during 1997, he failed to establish that the total amount of the support that he provided exceeded the support his nephews received from other sources; namely, his brother, his mother and, with respect to two of them, themselves. Consequently, petitioner is not entitled to dependency exemption deductions for his nephews, and respondent’s determination in this regard is sustained. 2. Filing Status Petitioner filed his 1997 return as a head of household. Under the circumstances, because petitioner is not entitled to a dependency exemption deduction for at least one of his nephews, he does not qualify as a head of household. Sec. 2(b)(1)(A)(ii). Respondent’s determination changing his filing status from head of household to single is sustained.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011