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petitioner’s apartment as her principal place of abode under
section 152(a)(9), and the claimed dependency exemption deduction
with respect to Ms. Payne is denied.
Petitioner conceded that she did not provide more than half
of the support for Ushaka during 1999. We conclude that Ushaka
does not qualify as a dependent under section 152(a)(6), and the
claimed dependency exemption deduction with respect to Ushaka is
denied.
Mr. Coffield’s name does not appear on the lease for the
apartment in which petitioner lived during 1999. Petitioner did
not provide any facts to support her claim that Mr. Coffield
lived in her apartment during 1999 and that she provided more
than half of his support. Therefore, the claimed dependency
exemption deduction with respect to Mr. Coffield is denied.
A school registration form for Dontae dated March 15, 2000,
reflects the apartment address where petitioner lived. Donald
and Dontae are reflected as residents of petitioner’s apartment
on the lease for the apartment where she lived in 1999. We
conclude that Donald and Dontae had as their principal places of
abode during 1999 petitioner’s apartment for which petitioner
paid rent. Although Mr. Wiggins and Ms. Walls may have provided
minimal support for Donald and Dontae, and petitioner’s son,
Victor, bought groceries during the month that he lived in
petitioner’s apartment, we conclude that petitioner provided more
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