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New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934).
This includes the burden of substantiation. Hradesky v.
Commissioner, 65 T.C. 87, 89-90 (1975), affd. per curiam 540 F.2d
821 (5th Cir. 1976). Although section 7491 may shift the burden
of proof to respondent in specified circumstances, petitioner
here has not established that he meets the requisites under
section 7491(a)(1) and (2) for such a shift.
III. Dependency Exemptions
An exemption is generally allowed for every dependent of a
taxpayer. Sec. 151(a), (c). Since KGT and JTW are not
petitioner’s children, they are considered his dependents only if
the definitional requirements of section 151(c) are met and each
of their gross incomes for the taxpayer’s taxable year is less
than the exemption amount. Section 152(a) defines a dependent as
an individual for whom the taxpayer contributed over half of the
support during the calendar year and who has one of the following
relationships to the taxpayer:
(1) A son or daughter of the taxpayer, or a descendent
of either,
(2) A stepson or stepdaughter of the taxpayer,
(3) A brother, sister, stepbrother, or stepsister of
the taxpayer,
(4) The father or mother of the taxpayer, or an
ancestor of either,
(5) A stepfather or stepmother of the taxpayer,
(6) A son or daughter of a brother or sister of the
taxpayer,
(7) A brother or sister of the father or mother of the
taxpayer,
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