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further asserts that he is related to KGT and JTW because
petitioner and the children’s father are essentially brothers by
virtue of their relation to their mutual half brother, Deng Bol,
and because people in southern Sudan are considered related when
they belong to the same tribe.
Respondent claims that petitioner’s claimed dependents do
not meet the definitional requirements of a dependent under
section 151 and 152 or the prerequisites to be considered a
“qualifying child” under section 24.9 Specifically, respondent
states that petitioner is not related to KGT or JTW under any of
the relationships described in section 152, that KGT and JTW did
not live with petitioner during the year in issue, and that
petitioner has not established that he provided over half of the
support for KGT or JTW for the year in issue.
II. Burden of Proof
As a general rule, the Commissioner’s determination of a
taxpayer’s liability is presumed correct, and the taxpayer bears
the burden of proving that the determination is improper. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Deductions
are a matter of legislative grace, and the taxpayer bears the
burden of proving that he is entitled to any claimed deductions.
9 Unless otherwise indicated, all section references are to
the Internal Revenue Code (Code) in effect for the year in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure.
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Last modified: May 25, 2011