In Uncategorized on 08/21/2013 at 16:51

In the past I’ve awarded what I call a “Taishoff good try” for a novel, if unsuccessful, argument made in Tax Court, and one for an argument that succeeded. In substantiation of the foregoing, I offer my blogposts “Whose Line Is It, Anyway?”, 2/8/12, and “A Good Excuse”, 9/28/12.

But there are arguments that fall into a different category, and one of those I shall blog today in the category of “Oh Please!”, as in “you are joking, aren’t you?”. More to come, if time permits.

Today’s recipient is Pauline T. Golit, starring in 2013 T. C. Memo. 191, filed 8/21/13. Aside from the charitable donation to an out-of-country entity (barred by Section 170(c)), some unreported income, and the usual unsubstantiated employee business deductions (although Judge Halpern generously allows her more than IRS did), none of which is noteworthy, Pauline does come up with a reporting position worthy of a Taishoff “Oh Please!”.

Pauline claims HOH filing status and a dependency deduction for Albert Salako.

After the usual walk through Section 152, Judge Halpern deals with Albert: “Petitioner has failed to show that she is entitled to the dependency exemption deduction for Mr. Salako. Petitioner claimed on her 2008 return that Mr. Salako was her son. Mr. Salako was born on January 12, 1961, and was thus 47 years old at the close of 2008. Petitioner, born in 1959, is only two years older than Mr. Salako. Thus, he cannot be her biological son, and we do not find credible petitioner’s unsubstantiated testimony that Mr. Salako is her adopted son. Petitioner does not contend, and there is no evidence to find, that she bears any other familial relationship to Mr. Salako.

“Nor has petitioner shown that Mr. Salako was a member of her household during 2008. In order for an individual to be considered a member of a taxpayer’s household, both the taxpayer and the individual must occupy the household for the entire taxable year. Sec. 1.152-1(b), Income Tax Regs. Petitioner testified that Mr. Salako lived with her only ‘temporarily’ during 2008 and with a friend for the rest of that year. Although a temporary absence from the household will not prevent an individual from being considered as living with the taxpayer for the entire year, see id., there is no evidence as to the actual length of time Mr. Salako lived with petitioner during 2008. Consequently, petitioner has not shown that Mr. Salako satisfied the relationship requirements to be considered either a qualifying child or a qualifying relative.” 2013 T. C. Memo. 191, at pp. 9-10. (Footnote omitted).

Albert is too old for qualifying child and no evidence he is disabled (although Pauline claims he is), and no evidence as to whether Pauline or Albert provided more than one-half of Albert’s support in the year at issue.

So no HOH filing status or dependent’s deduction for Pauline, but she is the first recipient of a Taishoff “Oh Please!”.


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