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taxpayer both maintain and occupy the household. Sec. 1.152-
1(b), Income Tax Regs. It is not necessary that the dependent be
related to the taxpayer. Id. The term “support” includes food,
shelter, clothing, medical and dental care, education, and the
like. Sec. 1.152-1(a)(2)(i), Income Tax Regs. The amount of
support that the claimed dependent received from the taxpayer is
compared to the total amount of support the claimed dependent
received from all sources. Id. The total amount of support for
each claimed dependent furnished by all sources during the year
in issue must be established by competent evidence. Blanco v.
Commissioner, 56 T.C. 512, 514 (1971).
Petitioner presented virtually no testimony or documentary
evidence to establish that he met the support test for Ms.
Chitwood. There is no evidence as to the amount of her
disability pension, the amount of her gambling winnings and
losses, nor the arrangement between petitioner and Ms. Chitwood
as to the allocation of living expenses. Given this lack of
evidence, we sustain respondent’s determination as to this issue.
Distribution From Jackson
Section 61(a) defines gross income as “all income from
whatever source derived”. Annuities are specifically included in
gross income. Sec. 61(a)(9). The burden is on petitioner to
demonstrate that the payment in question falls into a specific
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Last modified: May 25, 2011