- 6 -
over half of his support during the calendar year from his
parents * * * who live apart at all times during the last 6
months of the calendar year”. Sec. 152(e)(1)(A)(iii). There is
no requirement in the statute that parents have married each
other before the special support test of section 152(e)(1) can
apply. King v. Commissioner, 121 T.C. 245, 250 (2003). In 1999,
petitioner had custody of his daughter Jaleisha, and petitioner
and Ms. Stackhouse lived apart at all times. Petitioner thus
satisfies the special support test for Jaleisha for 1999, and he
is entitled to the dependency exemption deduction for Jaleisha
for that taxable year. For 2000, the special support test under
section 152(e)(1)(A)(iii) does not apply because petitioner and
Ms. Stackhouse lived together during the last 6 months of the
calendar year. Petitioner did not provide any information as to
the total amount of support provided to Jaleisha from all sources
for 2000. 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). If the total amount of support is not
shown and cannot be reasonably inferred from the competent
evidence available, it is impossible to conclude that petitioner
furnished more than one-half. See id. at 514-515.
We sustain respondent’s determination that petitioner is not
entitled to dependency exemption deductions for Ms. Pressley,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011