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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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