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calendar year in which the taxable year of the taxpayer begins,
was received from the taxpayer (or is treated under subsection
(c) or (e) as received from the taxpayer)”. In order to prevail,
petitioner must show by competent evidence: (1) The total support
provided for her son, and (2) that she provided more than half of
such total support. The amount of total support may be
reasonably inferred from competent evidence. Stafford v.
Commissioner, 46 T.C. 515, 518 (1966). However, where the amount
of total support of a child during the taxable year is not shown,
and cannot be reasonably inferred from competent evidence, then
it is not possible to conclude that the taxpayer has contributed
more than one-half. Blanco v. Commissioner, 56 T.C. 512, 515
(1971); Fitzner v. Commissioner, 31 T.C. 1252, 1255 (1959).
Although we find petitioner’s testimony credible as to the
amount she contributed to Corey’s support, the record based
solely on her contributions is incomplete. Petitioner was unable
to reconstruct the dollar amount of Corey’s total support for the
year in issue. It appears that Mr. and Ms. White contributed a
significant amount towards Corey’s support; however, we are not
able to determine that amount.
By failing to establish the total amount of support provided
to Corey from all sources, we are unable to conclude that
petitioner provided more than one-half of Corey’s total support
during the year in issue. Therefore, we hold that petitioner is
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Last modified: May 25, 2011