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Discussion
Subject to various conditions and exceptions, a taxpayer is
entitled to a dependency exemption deduction for each of the
taxpayer’s dependents. Sec. 151(a), (c). The term “dependent”
includes, among other individuals, the taxpayer’s grandchild,
“over half of whose support, for the calendar year in which the
taxable year of the taxpayer begins, was received from the
taxpayer”. Sec. 152(a).
During 1998, petitioner’s grandchildren received their
support from two sources: public assistance and petitioner.
However, there is insufficient evidence in the record to support
any findings as to the total support received by each child, or
how much support each child received from each source.
Accordingly, it is impossible to determine whether either of
petitioner’s grandchildren received over half of his or her
support from petitioner during the year in issue. Maxwell v.
Commissioner, 57 T.C. 539, 540 (1972). It follows that
petitioner is not entitled to a dependency exemption deduction
for either of her grandchildren, and respondent’s determination
in this regard is sustained.1
Subject to various conditions and limitations, a taxpayer is
entitled to a child tax credit for each qualifying child of the
1 Under the circumstances, petitioner bears the burden of
proof. Sec. 7491(a); Rule 142(a).
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Last modified: May 25, 2011