Conrad Fitzgerald Lewis - Page 11

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          Sec. 7491(a)(2).  Although neither party alleges the                        
          applicability of section 7491(a), we conclude that the burden of            
          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                                      
               At issue are the dependency exemption deductions claimed by            
          petitioner for DD.                                                          
               Section 151 allows deductions for exemptions for dependents            
          of the taxpayer.  See sec. 151(c).  Section 152(a) defines the              
          term “dependent” to mean a child of the taxpayer over half of               
          whose support for the year was received from the taxpayer.                  
          Section 152(b)(2) provides that a foster child shall be treated             
          as a child of the taxpayer, if such child satisfies the                     
          requirements of section 152(a)(9).  That section requires that              
          the child be:                                                               
                    (9) An individual (other than an individual who at any            
               time during the taxable year was the spouse, determined                
               without regard to section 7703, of the taxpayer) 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.                                                  
               “[S]upport” includes “food, shelter, clothing, medical and             
          dental care, education, and the like.”  Sec. 1.152-1(a)(2)(i),              

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