4
of his children because petitioner had not established that he
was the custodial parent or that the requirements of section 152
to qualify the children as "dependents" had been met for the
years at issue.
The determinations by respondent in a notice of deficiency
are presumed correct, and the burden of proof is on the taxpayer
to prove that the determinations are erroneous. 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. According to section 152(a), the term
"dependent" means certain individuals, such as a son or daughter,
"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
from his parents; (2) the parents are divorced under a decree of
divorce; and (3) such child is in the custody of one or both of
his parents for more than one-half of the calendar year. If
these requirements are satisfied,
such child shall be treated, for purposes of subsection
(a), as receiving over half of his support during the
calendar year from the parent having custody for a
greater portion of the calendar year (* * * referred to
as the custodial parent).
Sec. 152(e)(1).
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Last modified: May 25, 2011