- 4 - that he is entitled to any claimed deductions. 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 prerequisites under section 7491(a)(1) and (2) for such a shift. I. Dependency Exemptions In general, a taxpayer is allowed as a deduction an exemption for every dependent. Sec. 151(a),(c). A child of a taxpayer is a dependent if the requirements of section 151(c)(1) are met, and the taxpayer contributed over one-half of the support for the child during the taxable year. Sec. 152(a). Accordingly, the first issue for discussion is whether MS and YS meet the requirements under section 151 entitling the petitioner to the claimed dependency deductions. Both petitioner and Ms. Starks share a belief that petitioner is the biological parent of MS and YS. Petitioner testified that the children lived with him in Orange, New Jersey, in 2003 when they were not otherwise staying with Ms. Starks in her maternal home in Brooklyn, New York. At trial, Ms. Starks testified that she, MS, and YS resided apart from petitioner in Brooklyn, New York. Petitioner asserts that his claimed exemptions for MS andPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011