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more than half of that amount. Archer v. Commissioner, 73 T.C.
963, 967 (1980); see Cotton v. Commissioner, T.C. Memo. 2000-333;
Gulvin v. Commissioner, T.C. Memo. 1980-111, affd. 644 F.2d 2
(5th Cir. 1981); Toponce v. Commissioner, T.C. Memo. 1968-101. A
taxpayer who cannot establish the total amount of support costs
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.
As previously stated, on her 2002 Federal income tax return
petitioner claimed a dependency exemption deduction for JM.
During taxable year 2002, petitioner resided with Mr.
Martinez and JM. Petitioner testified that she helped Mr.
Martinez support JM by paying for some clothing and food for JM.
Mr. Martinez corroborated petitioner’s testimony on this point.
Mr. Martinez further testified that he and petitioner split all
expenses which were incurred as a result of their cohabitation.
Additionally, Mr. Martinez testified that he solely supported his
other two children.
We are convinced that, during 2002, petitioner helped
support JM. Unfortunately, petitioner failed to provide the
Court with any specific testimony or documentary evidence as to
any specific amounts paid in support of JM during taxable year
2002.
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