James B. Golden, Jr. and Rayliene Golden - Page 3

                                        - 3 -                                         
          In the statutory notice of deficiency, respondent disallowed the            
          claimed deduction.                                                          
               Respondent's determinations in the statutory notice of                 
          deficiency are presumed to be correct, and petitioners bear the             
          burden of proving otherwise.  Rule 142(a); Welch v. Helvering,              
          290 U.S. 111, 115 (1933).                                                   
               An individual taxpayer is allowed as a deduction in                    
          computing taxable income an additional exemption for each                   
          dependent as defined in section 152.   Sec. 151(c)(1).  A                   
          dependent is generally defined as an individual who receives over           
          half of his support from the taxpayer in the calendar year in               
          which the taxpayer's taxable year begins.  Sec. 152(a).                     
          Individuals listed under this general definition include, among             
          others, an individual who for the taxable year of the taxpayer              
          has as his principal place of abode the home of the taxpayer and            
          is a member of the taxpayer's household.  Sec. 152(a)(9).                   
               Section 1.152-1(b), Income Tax Regs., provides that an                 
          individual is treated as a member of the taxpayer's household               
          under section 152(a)(9) only if he lives with the taxpayer and is           
          a member of the taxpayer's household for the entire taxable year.           
          Trowbridge v. Commissioner, 268 F.2d 208 (9th Cir. 1959), affg.             
          per curiam 30 T.C. 879 (1958); Douglas v. Commissioner, T.C.                
          Memo. 1994-519, affd. without published opinion 86 F.3d 1161 (9th           
          Cir. 1996).                                                                 






Page:  Previous  1  2  3  4  Next

Last modified: May 25, 2011