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Section 151(c)(1) allows a taxpayer to claim an exemption
deduction for each qualifying dependent as defined in section
152. As relevant here, section 152(a)(1) defines a “dependent”
to mean a taxpayer's daughter, grandchildren, or grandparent who
received or is treated under section 152(e) as having received
over half of his or her support from the taxpayer. To qualify
for a dependency exemption deduction, a taxpayer must establish
the total support cost expended on behalf of a claimed dependent
from all sources for the year and demonstrate that she provided
over half of this amount. See Archer v. Commissioner, 73 T.C.
963, 967 (1980); Blanco v. Commissioner, 56 T.C. 512, 514-515
(1971); sec. 1.152-1(a)(2)(i), Income Tax Regs.
Petitioner argues that her grandmother and daughter meet the
relationship, gross income, and support tests provided in the
Internal Revenue Code and in the “RULES AS SET FORTH IN 1999 CAT.
NO. 12086Y and Chapter 3 of Personal Exemptions and Dependents”.
Her position is that her relatives do not need to live with her
to qualify for the deduction.
Petitioner testified that her grandmother’s only outside
source of income was Social Security. Specifically, petitioner
argues that her grandmother qualifies as a dependent because she
“lived” with petitioner under the temporary absence explanation
provided in “Chapter 3 page 23". We need not evaluate the merits
of petitioner’s argument because she failed to show the total
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Last modified: May 25, 2011