LaTanya Haywood - Page 5




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          support during 1999, even if she contributed $1,300 for his                 
          support that year to pay for Brandon's incidental needs.  The               
          Court rejects petitioner's contention that, because Brandon                 
          qualified for and received special education at the prison,                 
          petitioner was entitled to claim the dependency exemption                   
          deduction for him.  Section 152 and applicable regulations have             
          no provision that would qualify the beneficiaries of such                   
          assistance as dependents under section 152.  It is quite evident            
          from the record that Brandon's total support for 1999 was not               
          established, and that factor alone is sufficient to disallow                
          petitioner's entitlement to the dependency exemption deduction.             
          It is also evident that the support provided to Brandon by the              
          State prison system where he was incarcerated far exceeded the              
          monetary amounts provided by petitioner.  Respondent, therefore,            
          is sustained on this issue.                                                 
               The second issue is whether Brandon, during 1999, was a                
          qualifying child with regard to petitioner for purposes of the              
          earned income credit under section 32(a).                                   
               Section 32(a) provides for an earned income credit in the              
          case of an eligible individual.  Section 32(c)(1)(A), in                    
          pertinent part, defines an "eligible individual" as an individual           
          who has a qualifying child for the taxable year.  Sec.                      
          32(c)(1)(A)(i).  A qualifying child is one who satisfies a                  
          relationship test, a residency test, an age test, and an                    





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