Jonathan W. Bodiford - Page 9

                                        - 8 -                                         
          4, Temporary Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31,                 
          1984).                                                                      
               Petitioner testified that JTMZ resided with him during the             
          entire taxable year 2002.  Petitioner did not offer into evidence           
          any documentation to substantiate his claim that JTMZ resided               
          with him during the taxable year 2002.  At trial, petitioner had            
          letters that were typed by Ms. Laird claiming that JTMZ resided             
          with petitioner during taxable year 2002.  These letters were               
          signed by Ms. Laird, petitioner’s minister, and petitioner’s                
          father.  However, these letters were never received into evidence           
          in this case.  On the basis of the record and the facts of the              
          present case, we find that petitioner did not substantiate that             
          JTMZ resided with him during the taxable year 2002.  Therefore,             
          we conclude that petitioner was not the custodial parent of JTMZ            
          for taxable year 2002.  We further conclude that the letter                 
          signed by Ms. Laird, referred to above, does not constitute a               
          valid written declaration under section 152(e)(2) releasing the             
          claim to the deduction.  Petitioner, therefore, is not entitled             
          to the dependency exemption deduction for taxable year 2002 with            
          respect to JTMZ.  Secs. 151(a), (c), and 152(a).  Respondent’s              
          determination on this issue is sustained.                                   
          2.  Head of Household                                                       
               As previously stated, petitioner claimed head-of-household             
          filing status on his 2002 Federal income tax return, and                    






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011