- 7 -
exemption deductions and head-of-household filing status. These
are new matters for which respondent bears the burden of proof.
Id.
Issue 1. Dependency Exemption Deductions
A dependent is defined as an individual, such as a son or
daughter of the taxpayer, over half of whose support for the
calendar year was received from the taxpayer. Sec. 152(a)(1);
sec. 1.152-1(a), Income Tax Regs. As relevant here, the child
must not have attained the age of 19 by the close of the calendar
year. Sec. 151(c)(1)(B)(i).
Support includes food, shelter, clothing, medical and dental
care, education, and the like. Sec. 1.152-1(a)(2)(i), Income Tax
Regs. 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). 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. Sec. 1.152-1(a)(2)(i), Income Tax Regs. It must also
be established that the taxpayer provided more than one-half of
the total support for each claimed dependent. Secs. 151 and 152;
sec. 1.152-1(a)(1), Income Tax Regs.
In the case of a child who receives over half of his support
from parents who are divorced or legally separated under a decree
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011