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submitted’”. Baker v. Commissioner, 122 T.C. 143, 168 (2004)
(quoting Higbee v. Commissioner, 116 T.C. 438, 442 (2001)).
In this case, petitioners have neither argued that section
7491 is applicable to shift the burden of proof to respondent nor
established that they complied with the requirements of section
7491(a)(2)(A). The resolution of the issues presented, however,
does not depend on which party has the burden of proof.
Accordingly, we resolve the issues on the preponderance of the
evidence in the record.
2002 Dependency Exemptions
Petitioners argued their entitlement to dependency
exemptions for taxable year 2002 for Raphael and Caroline
Nwankwo. Petitioners testified that Raphael Nwankwo lived in
their home from 1998 through the end of January 2002, and that
Caroline Nwankwo lived in their home from 1999 until January
2003.
Section 151(c) allows as a deduction a dependency exemption
for each dependent as defined in section 152. To prevail, the
taxpayer must show: (1) That the individual claimed as a
dependent is a qualified relative of the taxpayer or is an
individual within the meaning of section 152(a)(9); (2) that the
taxpayer furnished over half of the individual’s total support
for the year; and (3) that the individual is a United States
citizen or national for whom a taxpayer identification number
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