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Commissioner, T.C. Memo. 2000-333. Thus, 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, petitioner’s sister, and petitioner’s nieces all
lived with petitioner’s mother in 2003. Petitioner testified
that he was responsible for paying the rent and all household
bills even though the lease and bills were in his mother’s name.
Petitioner explained that he gave his mother cash so that she
could pay the rent and bills. However, petitioner did not
present any evidence regarding the dollar amount of money he
contributed to the household.
RJM and CGM received State aid, which included food stamps,
during 2003. With respect to amounts petitioner provided for RJM
and CGM’s support, petitioner testified that he gave his sister
cash on a regular basis. Specifically, petitioner testified that
he gave his sister at least $100 per month, and that if his
financial situation permitted, he contributed up to $400 or $500
a month. Petitioner did not present any independent evidence to
corroborate his testimony.
The Court finds petitioner’s testimony to be credible as to
the fact that he provided some support for his nieces and
contributed towards household bills. However, the record is
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