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then three weeks.” Petitioner, a family member, or petitioner’s
girlfriend (not Ms. Kenneth), watched the children at
petitioner’s home or took them to another relative’s home for
supervision. None of the children was enrolled in school during
the years in issue.
Petitioner timely filed his 1995 and 1996 Federal income tax
returns as head of household. He also claimed dependency
exemption deductions for the children, Schedule A mortgage
interest deductions of $9,602 and $8,044 for 1995 and 1996,
respectively, and deductions for real estate taxes paid of $2,087
and $2,309 for 1995 and 1996, respectively.
In a notice of deficiency, respondent disallowed
petitioner’s Schedule A deductions for mortgage interest and real
estate taxes on the grounds that petitioner has not shown that
the amounts were incurred, or paid, for taxes which qualify as
deductions, and that petitioner has not shown that he is legally
liable for the mortgage payments. Respondent further disallowed
the dependency exemption deductions because petitioner failed to
establish that he was entitled to the exemptions. As a result of
the disallowance, respondent further determined that petitioner’s
filing status was single, not head of household.
Schedule A Deductions
Petitioner has the burden of showing that the determinations
in the notice of deficiency are erroneous. Rule 142(a); Welch v.
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