- 7 - roborated by reliable evidence. We found the testimony of petitioner’s mother to be in material respects not based upon her personal knowledge, conclusory, and serving the interests of her son petitioner. We found the testimony of Ms. Srase to be in material respects not based upon her personal knowledge, conclusory, and serving the interests of her longtime friend petitioner. We are not required to, and we shall not, rely on the testimonies of petitioner, his mother, and Ms. Srase in order to establish petitioner’s position with respect to the issues presented in this case. See, e.g., Tokarski v. Commissioner, 87 T.C. 74, 77 (1986). Claimed Dependency Exemption Deduction Section 151(a) permits a taxpayer to deduct an exemption amount for each dependent as defined in section 152. As perti- nent here, section 152(a) defines the term “dependent” to include an individual who receives from the taxpayer over half of such individual’s support for the calendar year in which the taxable year of the taxpayer begins and who is the taxpayer’s daughter. Sec. 152(a)(1). As also pertinent here, if the taxpayer’s daughter receives over half of her support during the calendar year from her parents who live apart at all times during the last six months of such year and if such daughter is in the custody of one or both of her parents for more than one-half of such year, the daughter will be treated for purposes of section 152(a) asPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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