- 12 - "filed" a substitute return under section 6020(b), in which filing status has been "elected" by respondent. To hold otherwise would be to cede jurisdiction as to the determination of filing status in all cases where no return has been filed to respondent for his absolute and final determination. * * * Based on the foregoing analysis, we conclude that petitioner is not prohibited from claiming joint return status. Since the parties agree that petitioner and his wife, Diane Dugan, intended to file a joint return for the taxable year 1991 by the submission of the amended return on March 30, 1995, petitioner and his wife are entitled to joint filing status. Issue 3. Dependency Exemptions The question presented is whether petitioner is entitled to dependency exemption deductions for his two daughters on the 1991 amended joint return. Respondent disallowed the exemptions on the basis that petitioner had not demonstrated that his two daughters resided with him and that he supported them. Petitioner contends that he is entitled to the claimed deduction because he provided all financial support for the children. Deductions are strictly a matter of legislative grace, and petitioner bears the burden of proving that he is entitled to any deduction claimed. Rule 142(a); New Colonial Ice Co. v. Helvering, 292 U.S. 435 (1934). This includes the burden of substantiation. Hradesky v. Commissioner, 65 T.C. 87, 90 (1975), affd. per curiam 540 F.2d 821 (5th Cir. 1976).Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
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