Rigoberto Campos Hernandez - Page 4

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          including support which the individual himself or herself                   
          supplied.  Sec. 1.152-1(a)(2)(i), Income Tax Regs.  Support                 
          includes food, shelter, clothing, medical and dental care,                  
          education, and the like.  Id.                                               
               To establish that petitioner provided more than one-half of            
          the claimed dependent’s support, he must first show by competent            
          evidence the total amount of support furnished by all sources for           
          the year in issue.  Blanco v. Commissioner, 56 T.C. 512, 514                
          (1971).  Petitioner has not offered competent evidence of the               
          total amount of support provided for his son in 2000.  Aside from           
          his testimony, petitioner presented no evidence to corroborate or           
          substantiate any of the claimed support expenses, other than the            
          child support payments.  Without proper substantiation, the Court           
          cannot conclude from the record that more than one-half of the              
          support of the claimed dependent was provided by petitioner.                
          Thus, petitioner has failed to establish that he provided over              
          half of the total support for his son.  Accordingly, we hold that           
          petitioner is not entitled to claim his son as a dependent under            
          section 151.  Respondent’s determination as to this issue is                
               Respondent determined that petitioner’s filing status should           
          be changed from head of household to single.  Section 2(b), in              
          relevant part, defines head of household as an unmarried taxpayer           
          who maintains as his home a household which constitutes for more            

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