Arthur McGee - Page 5




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          the exemption provided more than one-half of the support for the            
          claimed dependent.  Id. at 514-515.                                         
               Petitioner failed to establish that he provided more than              
          one-half of the total support of his sons that lived with him.              
          See Rule 142(a).2  On his 1999 Federal income tax return                    
          petitioner reported total income of $17,415.  In contrast his               
          parents reported total income exceeding $100,000 for the same               
          year.  Petitioner and his two sons lived in petitioner’s parents’           
          home for the entire year 1999.  Petitioner has failed to                    
          establish either the total amount of support that petitioner’s              
          sons received from all sources or the amount of support that they           
          received from petitioner.  Other than alleged receipts for his              
          monthly rent payments of $300 to his parents, the only evidence             
          of support that petitioner presented to the Court was his                   
          unsubstantiated testimony that he provided “100 percent” of the             
          support of his sons.  He presented no checks to substantiate his            
          alleged payments.  He had no grocery receipts or receipts for               
          alleged payments for clothing, and he admitted that he made no              
          payments for his sons’ entertainment.  The receipts that                    
          petitioner introduced concerning supposed payments of rent to his           
          mother all appear to have been prepared and signed at the same              
          time.  Petitioner’s mother did not testify about the payments.              


               2 Sec. 7491(a) does not shift the burden of proof to                   
          respondent in this case because petitioner has not presented                
          credible evidence concerning the support of his sons and has                
          failed to provide substantiation of his claims of payments for              
          their support and benefit.  Sec. 7491(a)(1).                                




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