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the taxpayer and is a member of the taxpayer’s household. Sec.
152(a)(9). It is necessary that the taxpayer both maintain and
occupy the household. Sec. 1.152-1(b), Income Tax Regs. It is
not necessary that the dependent be related to the taxpayer. Id.
The term “support” includes food, shelter, clothing, medical
and dental care, education, and the like. Sec. 1.152-1(a)(2)(i),
Income Tax Regs. The amount of support that the claimed
dependent received from the taxpayer is compared to the total
amount of support the claimed dependent received from all
sources. Id. The total amount of support for each claimed
dependent furnished by all sources during the year in issue must
be established by competent evidence. Blanco v. Commissioner, 56
T.C. 512, 514 (1971).
Petitioner’s testimony that he provided Shanita’s food and
shelter lacks credibility, and we need not accept it. Tokarski
v. Commissioner, 87 T.C. 74, 77 (1986). Additionally, petitioner
did not provide any documentary evidence to support his
testimony. We are not convinced that petitioner provided more
than half of Shanita’s support. Moreover, it is not clear that
Shanita had petitioner’s apartment as her principal place of
abode during 1996. Accordingly, the claimed dependency exemption
deduction for Shanita is denied.
The next issue for our decision is whether petitioner is
liable for a penalty under section 6662. Section 6662 provides
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Last modified: May 25, 2011