Daniel Aaron Baker - Page 7

                                        - 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) as              






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011