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T.C. Summary Opinion 2009-133
UNITED STATES TAX COURT
DENNIS LEE CHILDRESS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14591-08S. Filed September 2, 2009.
Dennis Lee Childress, pro se.
Ardney J. Boland III, for respondent.
JACOBS, Judge: This case was heard pursuant to the
provisions of section 7463 of the Internal Revenue Code in effect
at the time the petition was filed. Pursuant to section 7463(b),
the decision to be entered is not reviewable by any other court,
and this opinion shall not be treated as precedent for any other
case. Unless otherwise indicated, subsequent section references
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are to the Internal Revenue Code in effect for 2006, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Respondent determined a $5,830 deficiency in petitioner’s
2006 Federal income tax. After a concession by respondent, the
deficiency was reduced to $2,305, and the issues for decision
are: (1) Whether petitioner is entitled to a dependency
exemption deduction for his daughter, BSC;1 (2) whether
petitioner is entitled to head of household filing status; and
(3) whether petitioner is entitled to a child tax credit.
Background
Some of the facts have been stipulated, and they are so
found. We incorporate by reference the parties’ stipulation of
facts and accompanying exhibits. At the time he filed his
petition, petitioner resided in Louisiana.
Petitioner and his ex-wife, Christine Childress (Ms.
Childress), had one child, BSC, born in 2001. Ms. Childress and
petitioner divorced in 2003. Petitioner and Ms. Childress shared
joint custody of BSC, but Ms. Childress was given primary
custody. Petitioner was required to pay child support to Ms.
Childress, pay for BSC’s health and dental insurance, and pay
BSC’s uninsured medical expenses.
1
It is the policy of this Court not to identify minors. We
refer to Mr. Childress’s child by using initials. See Rule
27(a)(3).
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In 2006 Ms. Childress was unemployed and she moved three or
four times before finally settling with her boyfriend. BSC, then
age 5, stayed with five or six different people during 2006,
including petitioner, Ms. Childress, BSC’s grandmothers, and
BSC’s aunts. Petitioner estimated that BSC stayed with him
approximately one-third of the year during 2006. He did not
estimate the amount of time BSC stayed with Ms. Childress.
Petitioner timely filed his 2006 Federal income tax return
as a head of household, claiming (1) a dependency exemption
deduction for BSC and (2) a child tax credit of $1,000. In the
notice of deficiency respondent disallowed the claimed dependency
exemption deduction for BSC and the child tax credit and changed
petitioner’s filing status to single. Respondent also disallowed
some itemized deductions but conceded at trial that he had erred
in this latter regard.
Discussion
Petitioner has the burden of establishing that the
Commissioner’s determinations in the notice of deficiency are
wrong. See Rule 142(a)(1); Welch v. Helvering, 290 U.S. 111, 115
(1933). In support of his position with respect to each issue
for decision, petitioner relies primarily on his testimony, which
we found to be straightforward and credible.
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I. Dependency Exemption Deduction
Section 151(c) allows a taxpayer to deduct an annual
“exemption amount for each individual who is a dependent (as
defined in section 152) of the taxpayer for the taxable year.”
As pertinent herein, section 152(a) defines “dependent” as a
“qualifying child”, sec. 152(a)(1), or a “qualifying relative”,
sec. 152(a)(2).
A. Qualifying Child
Respondent concedes that BSC is petitioner’s child. The
child of a taxpayer is a qualifying child if that child has the
same principal place of abode as the taxpayer for more than one-
half of the taxable year and meets an age restriction and self-
support prohibition that are not at issue here. Sec. 152(c).
Petitioner admitted that during 2006 BSC did not reside with him
for more than one-half of the year. And the record does not
indicate that BSC resided with petitioner and Ms. Childress
combined for more than one-half of the year. Additionally, Ms.
Childress (the custodial parent) did not execute a Form 8332,
Release of Claim to Exemption for Child of Divorced or Separated
Parents, or similar declaration stating she would not claim the
dependency exemption deduction for BSC for 2006. Therefore, BSC
is not petitioner’s qualifying child for 2006. See Irions v.
Commissioner, T.C. Memo. 2009-96.
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B. Qualifying Relative
For the child of a taxpayer to be a qualifying relative:
(1) The taxpayer must provide over one-half of that child’s
support for the year, (2) the child must meet certain income
restrictions not at issue here, and (3) the child must not be the
qualifying child of another taxpayer during the year. Sec.
152(d)(1). In order for petitioner to establish that he provided
more than one-half of BSC’s total support during 2006, petitioner
must establish the total amount of support from all sources
provided to BSC during 2006. See Archer v. Commissioner, 73 T.C.
963, 967 (1980); Blanco v. Commissioner, 56 T.C. 512, 514-515
(1971); sec. 1.152-1(a)(2)(i), Income Tax Regs.
“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. The total amount of support for
each claimed dependent provided by all sources during the year at
issue must be shown by competent evidence. Blanco v.
Commissioner, supra at 514. If the amount of total support is
not shown and cannot be reasonably inferred from the competent
evidence available to us, then it is not possible to conclude
that the taxpayer furnished more than one-half of the total
amount of support. Blanco v. Commissioner, supra at 514-515;
Stafford v. Commissioner, 46 T.C. 515, 518 (1966).
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Petitioner provided checks evidencing child care payments he
made in 2006 totaling $3,649. He testified (but provided no
documentation) that he made cash payments with respect to BSC’s
support. Petitioner’s testimony was credible in this regard, but
he did not establish the total amount of BSC’s support from all
sources during 2006.
The statute is specific with respect to the requirements a
taxpayer must meet in order to be eligible to claim an individual
as a qualifying relative. Petitioner failed to satisfy these
requirements. Therefore, petitioner has not carried his burden
of establishing that for 2006 BSC is his qualifying relative.
See Horsley v. Commissioner, T.C. Memo. 2009-47.
C. Conclusion
Because petitioner has failed to establish that BSC is
either his qualifying child or a qualifying relative for purposes
of section 152, petitioner is not entitled to a dependency
exemption deduction for BSC for 2006.
II. Head of Household Filing Status
Section 1(b) provides a special tax rate for an individual
who qualifies as a head of household. As relevant herein,
section 2(b)(1) provides that an unmarried individual “shall be
considered a head of a household if, and only if” that individual
“maintains as his home a household which constitutes for more
than one-half of such taxable year the principal place of abode”
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of “a qualifying child of the individual (as defined in section
152(c) * * *)”, sec. 2(b)(1)(A)(i), or “any other person who is a
dependent of the taxpayer, if the taxpayer is entitled to a
deduction for the taxable year for such person under section
151”, sec. 2(b)(1)(A)(ii). Because BSC is neither a qualifying
child nor a dependent of petitioner as defined in section 152(c),
petitioner is not entitled to head of household filing status for
2006.
III. Child Tax Credit
Subject to limitations based on adjusted gross income,
section 24(a) provides a credit with respect to each qualifying
child of the taxpayer. Section 24(c)(1) defines the term
“qualifying child” as a “qualifying child of the taxpayer (as
defined in section 152(c)) who has not attained age 17.”
As discussed supra p. 4, BSC is not petitioner’s qualifying
child as defined in section 152(c). Thus, petitioner is not
entitled to the section 24(a) child tax credit with respect to
BSC for 2006.
To reflect respondent’s concession and the foregoing,
Decision will be entered
for respondent in the amount
of $2,305.