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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.
In the present case, petitioner did not provide any
documentary evidence to substantiate his self-serving testimony
that he provided over half the support of his brother Bennard
Kent during the years in issue. The Court is not required to
accept petitioner’s self-serving testimony. Niedringhaus v.
Commissioner, 99 T.C. 202, 212 (1992). We sustain respondent’s
determination that petitioner is not entitled to dependency
exemption deductions for the 1999 and 2000 taxable years for his
brother Bennard Kent.
2. Filing Status
To qualify for head of household, a taxpayer must satisfy
the requirements of section 2(b). Under section 2(b), a taxpayer
shall be considered a head of household if he or she is not
married at the close of the taxable year, is not a surviving
spouse, and, among other choices, maintains as his or her home a
household which constitutes for more than half of such taxable
year the principal place of abode, as a member of such household,
of either an unmarried descendant of a son or daughter of the
taxpayer, or any other person who is a dependent of the taxpayer
if the taxpayer is entitled to a deduction for the taxable year
for such person under section 151. Sec. 2(b)(1)(A); sec. 1.2-
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