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1. Deduction for Dependency Exemption
As previously stated, petitioner claimed a dependency
exemption deduction for DS on his 2003 Federal income tax return.
Respondent disallowed the deduction in the notice of deficiency.
Section 151 allows deductions for exemptions for dependents
of the taxpayer. See sec. 151(c). Section 152(a) defines the
term “dependent”, in pertinent part, to include a son or daughter
of a brother or sister of the taxpayer over half of whose
support, for the calendar year was received from the taxpayer.
“Support” includes “food, shelter, clothing, medical and dental
care, education, and the like.” Sec. 1.152-1(a)(2)(i), Income
Tax Regs.
In determining whether an individual received more than one-
half of his or her support from the taxpayer, there shall be
taken into account the amount of support received from the
taxpayer as compared to the entire amount of support which the
individual received from all sources. Id. In other words, the
support test requires the taxpayer to establish the total support
costs for the claimed individual and that the taxpayer provided
at least half of that amount. Archer v. Commissioner, 73 T.C.
963, 967 (1980); see Cotton v. Commissioner, T.C. Memo. 2000-333;
Gulvin v. Commissioner, T.C. Memo. 1980-111, affd. 644 F.2d 2
(5th Cir. 1981); Toponce v. Commissioner, T.C. Memo. 1968-101. A
taxpayer who cannot establish the total amount of support costs
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Last modified: May 25, 2011