Daniel D. McBol Aruai - Page 11

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          because they do not have a parent in common.11  Petitioner’s                
          father and Peter Wuol’s mother’s marriage was dissolved, before             
          petitioner and Peter Wuol were conceived.                                   
               Notwithstanding the fact that a taxpayer may not be related            
          to an individual through one of the relationships specified in              
          section 152(a)(1)-(8), a taxpayer may be eligible under section             
          152(a)(9) for a dependency exemption if the claimed dependent has           
          the same principal place of abode as the taxpayer and is a member           
          of the taxpayer’s household for the taxable year.  Peter Wuol               
          admitted that his wife and all his children resided with him at             
          the 3921 E. San Miguel, Apt. 7, Colorado Springs, Colorado,                 
          address for all of 2003.  Petitioner maintained an apartment                
          separate from the Wuol family but failed to establish that either           
          KGT or JTW resided with petitioner or were part of his household            
          at petitioner’s 6 North 18th Street apartment.  See Trowbridge v.           
          Commissioner, 268 F.2d 208, 209 (9th Cir. 1959), affg. 30 T.C.              
          879 (1958); Douglas v. Commissioner, T.C. Memo. 1994-519, affd.             
          without published opinion 86 F.3d 1161 (9th Cir. 1996).                     
               Petitioner’s contention that he spent considerable amounts             
          of time in the children’s home and helped to pay for the rent on            


               11 Black’s Law Dictionary 206 (8th ed. 2004) defines a                 
          brother as a “male who has one parent or both parents in common             
          with another person”.  Specifically, a half brother is defined as           
          a “brother who has the same father or the same mother, but not              
          both”, and a stepbrother is defined as the “son of one’s                    
          stepparent”.                                                                




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