- 3 -
Juvenile Hall and the Harold Holden Ranch for Boys, a Santa Clara
County juvenile facility.
During portions of 1997, Jamar was in the custody of Santa
Clara Juvenile Hall and the Harold Holden Ranch for Boys.
Petitioner introduced no evidence to establish amounts
contributed by him as support for James, Jr., Jeremy, and Jamar.
Discussion
Respondent’s determination is generally presumed to be
correct, and petitioner bears the burden of proving that it is
incorrect. Rule 142(a);1 Welch v. Helvering, 290 U.S. 111, 115
(1933).2
Issue 1. Head of Household
Petitioner claimed head of household filing status for 1997
and 1998. Section 2(b)(1)(A) provides that a person shall be
considered a head of household if he is not married and provides
over half the cost of maintaining as his home a household that
1All Rule references are to the Tax Court Rules of Practice
and Procedure, and all section references are to the Internal
Revenue Code in effect for the years in issue, unless otherwise
indicated.
2Although respondent’s examination of the 1998 taxable year
commenced after July 22, 1998, sec. 7491 does not necessarily
shift the burden of proof to respondent on any of the issues in
the case. The stipulation of facts was prepared by respondent
using documents that respondent had obtained from sources other
than petitioner, and petitioner did not introduce any credible
evidence with respect to any of the issues in the case.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011