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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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Last modified: May 25, 2011