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for the claimed individual generally may not claim that
individual as a dependent. Blanco v. Commissioner, 56 T.C. 512,
514-515 (1971); Cotton v. Commissioner, supra.
Petitioner testified that DS resided with his mother,
Yvonne, during taxable year 2003. However, petitioner claims
that DS resided at petitioner’s house when petitioner was home
and that he provided DS with food and shelter. As previously
stated, petitioner’s house was located on a plot of land adjacent
to Yvonne’s residence. Petitioner, a long-distance truck driver,
was on the road 3 consecutive weeks at a time, then returned to
his residence for 3 days, and then went back on the road.
Petitioner testified that when he was at his residence he spent
50 percent of his time with his nephew, DS. Giving petitioner
the benefit of the doubt and taking petitioner upon his word, we
conclude that DS could have only resided with petitioner for
about 50 days during taxable year 2003.
Petitioner further testified that he supported his nephew,
DS. Petitioner stated that he would send checks to his mother,
Lydia Smith. She then would cash the checks and give the money
to Yvonne to pay for DS’s expenses. Petitioner claims that he
paid for DS’s car, automobile insurance, shoes, clothing, and
other necessities during taxable year 2003.
Petitioner has offered into evidence copies of checks which
he claims were support payments for DS. However, the checks are
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