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taken into account the amount of support received from the
taxpayer as compared to the entire amount of support which the
individual received from all sources. Id. In other words, the
support test requires the taxpayer to establish the total
support costs for the claimed individual and that the taxpayer
provided at least 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.
Petitioner testified that David B. D’Amours, Jr., resided
with Ms. Pond during taxable year 2002. Petitioner further
testified that he provided some support for David B. D’Amours,
Jr. However, petitioner did not testify as to any specific
amounts of support given to David B. D’Amours, Jr., or to the
total annual cost of support for David B. D’Amours, Jr.
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, petitioner is not
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