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entitled to claim two dependency exemption deductions because the
custody order provided equal placement of the children.
For the years at issue, respondent disallowed the dependency
exemption deductions because petitioner failed to establish that
he was entitled to the exemptions. Respondent further determined
that petitioner’s filing status was single, not head of
household, and also disallowed the earned income credits.
The determinations of the Commissioner in a notice of
deficiency are presumed correct, and the burden is on the
taxpayer to show that the determinations are incorrect. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).4
Dependency Exemption
Section 151(c) allows a taxpayer to deduct an annual
exemption amount for each dependent of the taxpayer. Section
152(a)(1) defines the term “dependent” to include a taxpayer’s
child, provided that more than half of the child’s support was
received from the taxpayer during the calendar year. However,
special rules apply in the case of a child of divorced parents.
See sec. 152(e).
Pursuant to section 152(e)(1), if a child receives over half
4 Sec. 7491 does not apply in this case to shift the
burden of proof to respondent because petitioner neither alleged
that sec. 7491 was applicable nor established that he fully
complied with the substantiation requirements of sec.
7491(a)(2)(A).
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Last modified: May 25, 2011