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152(a). A dependent includes a son or daughter of the taxpayer
or a descendant of either, a son or daughter of a brother or
sister of the taxpayer, and an individual (other than a spouse of
the taxpayer) who, for the taxable year, has as his principal
place of abode the home of the taxpayer and is a member of the
taxpayer’s household. Sec. 152(a)(1), (6), (9); sec. 1.152-
1(a)(1) and (b), Income Tax Regs.
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 total amount of support for each of the
claimed dependents 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 entire amount of support the individual received from all
sources. Sec. 1.152-1(a)(2)(i), Income Tax Regs.
Petitioner bears the burden of proof. Rule 142(a)(1).1
Petitioner conceded that Ms. Payne did not live in her apartment
during 1999 and also that she did not provide more than half of
Ms. Payne’s support. We conclude that Ms. Payne did not have
1 Sec. 7491 does not apply to shift the burden of proof to
respondent because petitioner has neither alleged that sec. 7491
is applicable nor established that she complied with the
requirements of sec. 7491(a)(2)(A) and (B) and substantiated
items, maintained required records, and fully cooperated with
respondent’s reasonable requests.
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