Curtis D. Custis - Page 5

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          factual issues may shift to the Commissioner where the taxpayer             
          introduces credible evidence and complies with substantiation               
          requirements, maintains records, and cooperates fully with                  
          reasonable requests for witnesses, documents, and other                     
          information.  Petitioner has not met the requirements of section            
          7491(a) because he has not met the substantiation requirements or           
          introduced credible evidence to support the deductions and                  
          credits at issue.                                                           
          1.   Dependency Exemptions                                                  
               Section 151(c) allows a taxpayer to deduct an annual                   
          exemption amount for each dependent of the taxpayer.  As applied            
          in this context, the definition of a “dependent” under section              
          152(a) includes a son3 or the daughter of a brother4 over half of           
          whose support was received from the taxpayer.  “[W]here there is            
          no evidence as to the total amount expended for support of the              
          child during the taxable year and no evidence from which it can             
          reasonably be inferred, it is not possible to conclude that the             
          taxpayer has contributed more than one-half.”  Stafford v.                  
          Commissioner, 46 T.C. 515, 518 (1966).  If a child receives over            
          half of his support during the calendar year from his parents,              
          who live apart at all times during the last 6 months of the                 
          calendar year, and such child is in the custody of one or both of           

               3 Sec. 152(a)(1).                                                      
               4 Sec. 152(a)(6).                                                      

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