- 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