Curtis D. Custis - Page 4

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          did not sign a written declaration allowing petitioner to take a            
          dependency exemption deduction for IC.  During 2003, petitioner             
          took care of his son on weekends, not very often on weekdays, and           
          during the summer.  Petitioner provided some financial support              
          for IC but did not produce canceled checks, credit card                     
          statements, receipts, bills, or other records relating to IC’s              
          support during 2003.                                                        
               During 2003, petitioner also helped care for his niece, AC,            
          whose father is petitioner’s brother.  AC resided with petitioner           
          for less than half the time in 2003.  AC resided with Alvenia               
          Brown, her mother.  Petitioner provided clothes, “sneaks”, and              
          food for AC in 2003.  Alvenia Brown received financial assistance           
          with regard to AC from petitioner, AC’s father (petitioner’s                
          brother), and AC’s cousin, Michael Green, in 2003.  Petitioner              
          produced no testimony or documentation to substantiate amounts              
          expended for AC’s support for 2003.                                         
               During 2003, both IC’s mother and AC’s mother provided                 
          financial support for IC and AC, respectively.                              
               As a general rule, the Commissioner’s determinations set               
          forth in a notice of deficiency are presumed correct, and the               
          taxpayer bears the burden of proving that these determinations              
          are in error.  Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115           
          (1933).  Pursuant to section 7491(a), the burden of proof as to             

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