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claim (1) a dependency exemption for Calesa, (2) head-of-
household filing status, and (3) an EIC.
Dependency Exemption
Section 151(c) allows a taxpayer to deduct an exemption
amount for each dependent, as defined in section 152. A
dependent is an individual in one of the categories listed in
section 152(a), over half of whose support is received from the
taxpayer. Sec. 152(a). In order to qualify as a dependent, the
individual must be related to the taxpayer in one of the ways
enumerated in section 152(a)(1) through (8), or, if the
individual is unrelated to the taxpayer, the individual must live
with the taxpayer and be a member of the taxpayer’s household
throughout the entire taxable year of the taxpayer. Sec.
152(a)(9); sec. 1.152-1(b), Income Tax Regs.; Trowbridge v.
Commissioner, 268 F.2d 208 (9th Cir. 1959), affg. 30 T.C. 879
(1958); Turay v. Commissioner, T.C. Memo. 1999-315; Butler v.
Commissioner, T.C. Memo. 1998-355.
Although petitioner identified Calesa as his daughter on his
1997 return, he is not related to her by blood or marriage.
Calesa did not live with petitioner during all, nor even the
majority, of 1997. Accordingly, petitioner was not entitled to
claim a dependency exemption for Calesa for 1997.
Head of Household
In order to qualify for head-of-household filing status,
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