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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 and
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