Diane and Frank Burkley - Page 15




                                        - 14 -                                         
          descendant of either, a brother or brother-in-law of the                     
          taxpayer, and an individual who has as his or her principal place            
          of abode for the taxable year the home of the taxpayer, if over              
          half of his or her support for the calendar year was received                
          from the taxpayer.  The term “support” includes “food, shelter,              
          clothing, medical and dental care, education, and the like.”                 
          Sec. 1.152-1(a)(2)(i), Income Tax Regs.                                      
               In determining whether an individual received more than half            
          of his or her support from a taxpayer, there shall be taken into             
          account the amount of total support received from the taxpayer as            
          compared to the entire amount of support which the individual                
          received from all sources.  Id.                                              
               Mrs. Burkley testified that the three minor children were               
          her grandchildren.  Mrs. Burkley also testified that two of the              
          children listed on petitioners’ 2002 return--L.B. and J.B.--lived            
          with their mother, her daughter Vernice, at the South Green                  
          Street property.  Mrs. Burkley failed to explain adequately why              
          the third grandchild, M.Y., resided with them.  Petitioners                  
          provided no evidence as to the total amount of support that they             
          provided to these children or as to the total amount of support              
          provided to these children from all sources.  Petitioners’ only              
          evidence with respect to the grandchildren was testimony that                
          when all of the grandchildren slept at the South Vernon Avenue               








Page:  Previous  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next 

Last modified: March 27, 2008