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reaches the age of majority in Massachusetts at 18 years of age.
Mass. Ann. Laws ch. 231, sec. 85P (LexisNexis 2000). Once a
child is considered emancipated under State law, section
152(e)(1) is inapplicable, and the general rule of section
152(a) is controlling.
As previously stated, section 152(a)(1) defines the term
“dependent” to include a taxpayer’s child, provided that more
than half of the child’s support was received from the taxpayer.
“Support” includes “food, shelter, clothing, medical and dental
care, education, and the like.” Sec. 1.152-1(a)(2)(i), Income
Tax Regs.
The Court notes that to claim David B. D’Amours, Jr., as a
dependent, petitioners would have also had to show that David B.
D’Amours, Jr.’s, gross income for the 2002 calendar year was
less than the exemption amount of $3,000. Sec. 151(c)(1). As
shown below, we find that petitioner has not carried his burden
of proof in showing either the total support for David B.
D’Amours, Jr., for taxable year 2002 or that he provided over
one-half of that support as required under section 152(a);
therefore, we need not, and do not, decide whether David B.
D’Amours, Jr.’s gross income for the 2002 calendar year was less
than the exemption amount of $3,000.
In determining whether an individual received more than
one-half of his or her support from the taxpayer, there shall be
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