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Welch v. Helvering, 290 U.S. 111 (1933). The Court decides this
case without regard to the burden of proof. Accordingly, the
Court need not decide whether section 7491(a)(1) is applicable in
this case. See Higbee v. Commissioner, 116 T.C. 438 (2001).
1. Dependency Exemption Deductions
Section 151(c) allows a taxpayer to deduct an exemption
amount for each “dependent” as defined in section 152. Section
152(a) defines a dependent to include an individual, other than a
spouse, whose principal place of abode is the home of the
taxpayer and who is a member of the taxpayer’s household “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)”.
For the purposes of section 152(a)(9), it is not necessary
that the dependent be related to the taxpayer, but it is
necessary that the taxpayer both maintain and occupy the
household. Sec. 1.152-1(b), Income Tax Regs.
To qualify for a dependency exemption deduction, a taxpayer
must establish the total support cost expended on behalf of a
claimed dependent from all sources for the year and demonstrate
that she provided over half of this amount. See Archer v.
Commissioner, 73 T.C. 963, 967 (1980); Blanco v. Commissioner, 56
T.C. 512, 514-515 (1971); sec. 1.152-1(a)(2)(i), Income Tax Regs.
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