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the custodial parent of record. Sec. 152(e)(1)(B), (2)(A)(i),
(ii).
In this case, the parties agree, and the record is clear,
that Mr. Crane was not the custodial parent of K.M. during the
year in issue. The record is also clear that Ms. Madrigal did
not execute a valid release pursuant to K.M. in 2002.
Accordingly, our remaining inquiry is whether petitioners
provided over half of the support for K.M. during the year in
issue.
Petitioners submitted evidence showing that they provided
$3,347.09 in support for K.M. in 2002. Of this amount, $2,729 is
attributable to the aforementioned child support payments, and
$618.09 is attributable to medical and dental insurance costs.
Petitioners credibly testified that they purchased clothing and
food for K.M. when she was in their custody. However, it is
well-settled law that the total support for each claimed
dependent during the year in issue from all sources must be shown
by competent evidence. See Blanco v. Commissioner, 56 T.C. 512,
514-515 (1971). Here, petitioners can only substantiate
$3,347.09 they provided through child support and medical costs.
Although we believe that petitioners did provide additional
support in the form of food, clothing, and shelter during
alternate weekends, 2 noncontinuous weeks of summer vacations,
and holidays when K.M. was in their custody, they could not
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