- 5 - proof has not shifted to respondent with respect to any of the issues in the present case. Moreover, deductions are a matter of legislative grace and are allowed only as specifically provided by statute. INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). 1. Deduction for Dependency Exemption Section 151 allows as a deduction an exemption for each dependent of the taxpayer. See sec. 151(c). Section 152(a) defines the term “dependent”, in pertinent part, to include “An individual * * * who, for the taxable year of the taxpayer, has as his principal place of abode the home of the taxpayer and is a member of the taxpayer’s household”, provided that more than half of the individual’s support, for the calendar year was received from the taxpayer. “Support” includes “food, shelter, clothing, medical and dental care, education, and the like.” Sec. 1.152- 1(a)(2)(i), Income Tax Regs. In determining whether an individual received more than one- half of his or her support from the taxpayer, there shall be taken into account the amount of support received from the taxpayer as compared to the entire amount of support which the individual received from all sources. Id. In other words, the support test requires the taxpayer to establish the total support costs for the claimed individual and that the taxpayer providedPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011