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property, two of the children slept on the sun porch, and one
child slept in Mrs. Burkley’s bedroom.
With respect to the two adults claimed as dependents,
petitioners provided no evidence either that they had provided
more than half of these individuals’ support during the year in
issue or of the total amount of support received by each of these
individuals. Further, petitioners did not offer any evidence to
substantiate that Fred Henigan made either petitioners’ residence
at South Green Street or South Vernon Avenue his primary place of
abode during the year in issue. The only evidence offered with
respect to these individuals was Mrs. Burkley’s testimony that
Fred Henigan shared a bedroom with Mr. Burkley when he slept at
the South Vernon Avenue property and that Harold Burkley slept on
the couch in the living room of the South Vernon Avenue property.
Accordingly, because petitioners have provided no credible
evidence proving that they are entitled to claim five dependency
exemption deductions with respect to the aforementioned
individuals, we conclude that respondent has satisfied the burden
of proof with respect to this issue and hold that pursuant to
section 152, petitioners are not entitled to five dependency
exemption deductions in taxable year 2002.
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Last modified: March 27, 2008