Douglas Ritter - Page 9

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          99-101 Robinson Street properties, and all of the expenses paid             
          for the 18 Pleasant Avenue and RD 2, Box 133 and Box 134                    
          properties, for a total of $6,037.08 in rental expenses for the             
          1991 taxable year.                                                          
          Additional Dependency Exemptions                                            
               Petitioner claims he is entitled to dependency exemptions              
          for his wife and two of his children who lived at home in 1991.             
          The burden of proving error in the Commissioner's determination             
          is on the taxpayer.  Rule 142(a); Welch v. Helvering, 290 U.S.              
          111 (1933).                                                                 
               Section 151(b) provides that a taxpayer who does not file a            
          joint return may claim a dependency exemption for a spouse if the           
          spouse has no gross income and is not the dependent of another              
          taxpayer for the year in question.  Section 151(c) allows an                
          exemption for each of a taxpayer's dependents, as defined in                
          section 152, who is a child of the taxpayer under age 19 or, if a           
          student, under age 24.  A taxpayer's child who receives over one-           
          half of the child's support from the taxpayer is a dependent.               
          Sec. 152(a)(1).  The fact that a taxpayer failed to file a tax              
          return does not preclude him from claiming the dependency                   
          exemptions.  Yoder v. Commissioner, T.C. Memo. 1990-116.                    
               In the instant case, Carole Ritter jointly owned the 53 Mary           
          Street property and the 99-101 Robinson Street property with                
          petitioner.  She earned gross income in the form of rents                   
          received from Social Services for those properties.  Accordingly,           




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