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that petitioner’s proper filing status was married filing
separately, resulting in an increase in the asserted deficiency.2
OPINION
1. Dependency Exemption Deductions
A taxpayer is allowed a dependency exemption deduction for
each “dependent”. Sec. 151(a), (c). To be considered a
taxpayer’s dependent, an individual generally must receive over
half of his or her support from the taxpayer during the taxable
year. Sec. 152(a).
Petitioner admits that during 2001 she did not provide over
half of her children’s support. Accordingly, petitioner is not
entitled to claim her children as dependents for 2001.3
2. Filing Status
To qualify as a head of household, an individual must be
unmarried at the close of the taxable year. Sec. 2(b)(1). It is
2 Respondent has the burden of proof as to any increase in
deficiency that is pleaded in his answer. Rule 142(a). Because
our resolution of the issues in this case does not hinge on which
party bears the burden of proof, we need not further address the
application of Rule 142(a) or the applicability of sec. 7491.
3 Sec. 152(e)(1) treats a child as receiving over half his
support from his custodial parent, if his parents live apart at
all times during the last 6 months of the calendar year and
provide over half the child’s support for that year. Even if we
were to assume that petitioner and Mr. Toney lived apart at all
times during the last 6 months of 2001, the provisions of sec.
152(e)(1) are inapplicable: because petitioner did not provide
over half of her children’s support during 1991 and Mr. Toney
provided no support, the threshold requirement of sec. 152(e)(1)
that the parents provide over half the children’s support is
unsatisfied.
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Last modified: May 25, 2011