Conrad Fitzgerald Lewis - Page 12

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          Income Tax Regs.  In determining whether an individual received             
          more than one-half of his or her support from the taxpayer, there           
          shall be 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.  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, T.C. Memo. 2000-333.                                
               DD was placed in petitioner and Ms. Lewis’s home as a foster           
          child by the Department of Social Services of South Carolina on             
          April 9, 2000, and DD stayed in their home until October 1, 2001.           
          Petitioner and Ms. Lewis received approximately $900 per month              
          from Social Services toward the support of DD.  Petitioner and              
          Ms. Lewis separated in 2000, and thereafter petitioner moved out            
          of the house.                                                               
               Petitioner admitted that after he moved out of the house               
          still occupied by Ms. Lewis, his new residence did not constitute           
          the principal place of abode for DD for taxable years 2000, 2001,           
          and 2002.  Additionally, petitioner did not testify that he                 
          provided over half of DD’s support for the taxable years 2000,              

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Last modified: May 25, 2011