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income for the calendar year in which the taxable year of the
taxpayer begins is less than the exemption amount, and more than
half the child’s support, for the calendar year in which the
taxable year of the taxpayer begins, was received from the
taxpayer. Secs. 151(c)(1)(A), 152(a)(6).
Section 151(c) also allows a taxpayer to claim an exemption
deduction for an individual, such as a cousin, whose relationship
with the taxpayer is not specified under section 152(a)(1)-(8).
Sec. 152(a)(9). An individual is considered a “dependent” if:
(1) The individual’s gross income for the calendar year in which
the taxable year of the taxpayer begins is less than the
exemption amount, (2) more than half the individual’s support,
for the calendar year in which the taxable year of the taxpayer
begins, was received from the taxpayer, and (3) for the taxable
year of the taxpayer, the individual has as his principal place
of abode the home of the taxpayer and is a member of the
taxpayer’s household. Secs. 151(c)(1)(A), 152(a)(9).
Although petitioner contends that he provided more than half
of DR’s and AM’s support in 2004, he has failed to offer any
records to corroborate his testimony. Petitioner and Ms. Logan
shared the expenses for support of the household in 2004. It is
unclear how petitioner and Ms. Logan allocated the expenses
between them. It is also unclear how much of the expenses paid
by petitioner related to the children.
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Last modified: May 25, 2011