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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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