Michael Kevin Boltinghouse - Page 12
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calendar year. We have held that once a child reaches the age of
majority under State law, she is no longer in the custody of
either parent for purposes of section 152(e). Ferguson v.
Commissioner, T.C. Memo. 1994-114; Kaechele v. Commissioner, T.C.
Memo. 1992-457. Petitioner’s daughter was a resident of Virginia
in 2003, and under Virginia law an individual reaches the age of
majority when she becomes 18 years of age. Va. Code Ann. sec. 1-
204 (2005). Petitioner’s daughter became 18 years of age in
March 2003, and therefore could not be in the custody of either
parent for more than one-half of the calendar year. Therefore,
we hold that for 2003, petitioner is not entitled to claim a
dependency exemption deduction under section 152(e) for his
Petitioner also bears the burden of proving that he is
entitled to the itemized deductions he claims and that he has
maintained sufficient records to substantiate those deductions.
See sec. 6001; Rule 142(a)(1); INDOPCO, Inc. v. Commissioner,
supra at 84; New Colonial Ice Co. v. Helvering, supra at 440.
A. Medical and Dental Expenses
Section 213(a) allows deductions for medical and dental
expenses only to the extent that they exceed a floor of 7.5
percent of the taxpayer’s AGI. Petitioner claims to have
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Last modified: November 10, 2007