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with any receipts that evidenced the amount of clothing or
insurance expenses he incurred.
Discussion
The Commissioner's deficiency determinations in the notice
of deficiency are presumed correct, and generally taxpayers bear
the burden of proving that the Commissioner's determinations are
incorrect. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115
(1933). In some cases, however, the burden may shift to the
Commissioner under section 7491(a). Section 7491 does not apply
here because petitioner has failed to comply with the
requirements of section 7491(a).
1. Dependency Exemption Deductions
In general, section 151(c) allows a taxpayer to deduct an
exemption amount for each "dependent" as defined in section 152.
A dependent is defined as a son or daughter of the taxpayer "over
half of whose support, for the calendar year in which the taxable
year of the taxpayer begins, was received from the taxpayer (or
is treated under subsection (c) or (e) as received from the
taxpayer)." Sec. 152(a).
The Court has previously held that section 152(e), Support
Test in Case of Child of Divorced Parents, applies to cases
where the child's parents have never been married. King v.
Commissioner, 121 T.C. 245, 251 (2003). In the case of a child
of parents who live apart at all times during the last 6 months
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Last modified: May 25, 2011