Joseph Allen Gingrich - Page 7




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          claimed dependents furnished by all sources during the year in              
          issue must be established by competent evidence.  Blanco v.                 
          Commissioner, 56 T.C. 512, 514 (1971).  The amount of support               
          that the claimed dependent received from the taxpayer is compared           
          to the entire amount of support the individual received from all            
          sources.  Sec. 1.152-1(a)(2)(i), Income Tax Regs.                           
               In the case of a child of divorced parents, if a child                 
          receives over half of his support during the calendar year from             
          parents who are divorced, and such child is in the custody of one           
          or both of his parents for more than one-half of the calendar               
          year, then such child shall be treated as receiving over half of            
          his support during the calendar year from the parent having                 
          custody for a greater portion of the calendar year (referred to             
          as the “custodial parent”).  Sec. 152(e)(1).                                
               As discussed, petitioner paid for most of the expenses for             
          Joshua and Joseph during 2000, including housing, food, and                 
          school expenses.  Ms. Jackson testified that she paid for clothes           
          and food for Joshua and Joseph on occasion, but she did not                 
          otherwise provide for their support on a regular basis or pay               
          child support.  We conclude that petitioner and Ms. Jackson                 
          together provided over one-half of the support of Joshua and                
          Joseph.                                                                     
               Ms. Jackson also testified that Joshua and Joseph stayed               
          with her at her home in Alexandria occasionally on weekends but             






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