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In the notice of deficiency, respondent disallowed the
dependency exemption claimed by petitioner on the ground that
petitioner had not established that he was entitled to the
dependency exemption. At trial, counsel for respondent agreed
that, for the years in question, petitioner was current in his
support obligations for his child; however, petitioner was not
entitled to the dependency exemption for the reason that
petitioner's former spouse, as the custodial parent, had not
released claim to the exemption for the years in question, which
release would be reflected on IRS Form 8332 or any other written
statement conforming thereto.
The determinations by the Commissioner in a notice of
deficiency are presumed correct, and the burden of proof is on
the taxpayer to prove that the determinations are in error. Rule
142(a); Welch v. Helvering, 290 U.S. 111 (1933).
Section 151(c) allows taxpayers an annual exemption amount
for each "dependent" as defined in section 152. Under section
152(a), the term "dependent" means certain individuals, such as a
son, daughter, stepson, or stepdaughter, "over half of whose
support for the calendar year in which the taxable year of the
taxpayer begins, was received from the taxpayer (or is treated
under subsection (c) or (e) as received from the taxpayer)".
The support test in section 152(e)(1) applies if: (1) A
child receives over half of his support during the calendar year
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Last modified: May 25, 2011