Nimfa C. Molina - Page 6

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          with respondent.  Accordingly, we hold that section 7491(a) does            
          not apply here to place the burden of proof upon respondent.                
          2.  Dependency Exemptions/Filing Status                                     
               Section 152(a) allows a taxpayer to treat certain                      
          individuals (e.g., daughter, grandmother, niece) as dependents if           
          the taxpayer provided during the taxable year over half of their            
          support.  See also sec. 151(a), (c) (taxpayer may deduct an                 
          exemption amount for each dependent).  Support generally includes           
          amounts used for a dependent’s food, shelter, clothing, medical             
          and dental care, education, and the like.  Sec. 1.152-1(a)(2)(i),           
          Income Tax Regs.                                                            
               Respondent argues that petitioner is not entitled to deduct            
          dependency exemptions for Abigail, Escolastica, and Erica                   
          because, respondent asserts, petitioner has not presented                   
          credible evidence that these individuals lived with her or that             
          she provided more than half of their support.  We disagree with             
          this argument and these assertions.  Petitioner testified                   
          credibly and without contradiction as to both of these points,              
          and respondent did not challenge this testimony either on cross-            
          examination or through the presentation of other evidence.  In              
          fact, as to the claimed dependents, the full extent of                      
          respondent’s cross-examination was as follows:                              
                    Q  Ms. Molina, what was your niece’s name?                        
                    A  Erica Molina.                                                  






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