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that she provided more than half of this amount. See Archer v.
Commissioner, 73 T.C. 963, 967 (1980); Blanco v. Commissioner, 56
T.C. 512, 514-515 (1971); sec. 1.152-1(a)(2)(i), Income Tax Regs.
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 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,
supra at 514; sec. 1.152-1(a)(1), 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. Sec. 1.152-1(a)(2)(i), Income Tax
Regs.
Petitioner testified that “I feel that I should claim my
brother as a dependent.” When asked by the Court for her proof
of support, petitioner replied: “Well, I don’t have that proof.”
Petitioner has already admitted that she has no proof of support
for BD.
The Court sustains respondent's determination that
petitioner is not entitled to dependency exemption deductions for
2003.
Head of Household
Petitioner filed as a “head of household” for 2003. In the
notice of deficiency, respondent determined petitioner’s proper
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