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Respondent agrees that petitioner is entitled to five
personal exemptions, three for his children, one for his
spouse, and one for himself for each of the years in issue,
but respondent contends that petitioner is not entitled to
a personal exemption for petitioner's oldest daughter
because she was 19 years of age at the close of 1992.
The parties have stipulated that "petitioner's oldest
child reached the age of 19 before December 31, 1992."
Accordingly, petitioner is not entitled to a personal
exemption for his oldest child for any of the years in
issue, unless his oldest child had gross income of less
than the exemption amount or was a student who had not
attained the age of 24 at the close of the year. Sec.
151(c)(1)(A) and (B). Petitioner bears the burden of
proving eligibility for the exemption. Rule 142(a), Tax
Court Rules of Practice and Procedure. Petitioner failed
to introduce any evidence concerning his oldest daughter's
gross income for 1992, 1993, or 1994, and, thus, he did not
prove that her gross income in any of those years was less
than the exemption amount, $2,000. Sec. 151(d)(1).
Furthermore, at trial, petitioner testified that he did not
know whether his oldest daughter was a student during any
of the years in issue. Petitioner stated as follows:
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