Thomas Glen Presley - Page 3

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          Welch v. Helvering, 290 U.S. 111, 115 (1933).  Moreover,                    
          deductions are 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, 440 (1934); Welch v. Helvering, supra at 115.                     
          1.  Dependency Exemptions                                                   
               Respondent determined that petitioner is not entitled to               
          claim any dependency exemptions other than for himself.                     
               Section 151(c)(1) allows a taxpayer to claim an exemption              
          for each dependent (as defined by section 152) whose gross income           
          is less than the exemption amount or who is a child of the                  
          taxpayer and meets certain age requirements.  Section 152(a)(1)             
          provides that the term "dependent" includes a taxpayer's child              
          "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)".                                                        
               In the case of a child whose parents live apart at all times           
          during the last 6 months of the calendar year, generally the                
          custodial parent (i.e., the parent having custody of the child              
          for the greater portion of the calendar year) is treated as                 
          providing over one-half of the support of the child.  Sec.                  
          152(e)(1).  An exception to this general rule exists, however,              
          where the custodial parent signs a written declaration that such            
          custodial parent will not claim such child as a dependent, and              




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