Noel Colstock - Page 5

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          Commissioner, 73 T.C. 963, 967 (1980); Blanco v. Commissioner, 56           
          T.C. 512, 514-515 (1971); sec. 1.152-1(a)(2)(i), Income Tax Regs.           
              The term “support” includes food, shelter, clothing, medical            
         and dental care, education, and the like.  Sec. 1.152-1(a)(2)(i),            
         Income Tax Regs.  The total amount of support for each claimed               
         dependent furnished by all sources during the year in issue must             
         be established by competent evidence.  Blanco v. Commissioner,               
         supra at 514; sec. 1.152-1(a)(1), Income Tax Regs.  The amount of            
         support that the claimed dependent received from the taxpayer is             
         compared to the total amount of support the claimed dependent                
         received from all sources.  Sec. 1.152-1(a)(2)(i), Income Tax                
              Petitioner claims that LJ lived with him for the entire                 
         year.  Petitioner also claims that he provided for LJ by giving              
         money to her mother, Ms. Johnson. Petitioner has provided no                 
         evidence at all regarding any amounts he may have expended to                
         care for LJ.                                                                 
              The Court sustains respondent’s determination that                      
         petitioner is not entitled to a dependency exemption deduction               
         for LJ for 2002.                                                             
         2.   Earned Income Credit                                                    
              Section 32(a)(1) allows an eligible individual an earned                
         income credit against the individual’s income tax liability.  The            
         credit is calculated as a percentage of the individual’s earned              

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