Debra D. McNair - Page 10

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               Generally, to qualify as a dependent under section 151, an             
          individual must (1) receive over half of his or her support from            
          the taxpayer in the calendar year in which the taxpayer’s taxable           
          year begins and (2) must satisfy a relationship or member-of-               
          household test as prescribed in section 152(a).  Sec. 152(a).  In           
          general, a grandnephew, a grandniece, or an otherwise unrelated             
          child may qualify as a dependent only if, for the taxable year of           
          the taxpayer, that individual has as his or her principal place             
          of abode the home of the taxpayer and is a member of the                    
          taxpayer’s household.  Sec. 152(a)(9).  Section 1.152-1(b),                 
          Income Tax Regs., provides that an individual is treated as a               
          member of the taxpayer’s household under section 152(a)(9) only             
          if he or she lives with the taxpayer and is a member of the                 
          taxpayer’s household for the entire taxable year.  See Trowbridge           
          v. Commissioner, 268 F.2d 208 (9th Cir. 1959), affg. per curiam             
          30 T.C. 879 (1958); Golden v. Commissioner, T.C. Memo. 1997-355.            
               Petitioner admits that neither Shawnda Swain, nor Ebony                
          Redmond, nor Tanisha Moore lived with her for the entire taxable            
          year in 1999 or 2000.  Accordingly, the children do not qualify             
          as petitioner’s dependents under section 152(a), and petitioner             
          is not entitled to dependency exemption deductions or the related           
          child tax credits for Shawnda Swain, or Ebony Redmond, or Tanisha           

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