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Discussion
The Commissioner’s determinations are presumed correct, and
generally taxpayers bear the burden of proving otherwise.1 Rule
142(a)(1); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Dependency Exemption
Respondent disallowed the dependency exemption deductions
that petitioner claimed for DP and EW on his 2003 return.
Section 151(c)(1) allows a taxpayer to claim an exemption
deduction for each qualifying dependent. A child of the taxpayer
is considered a “dependent” so long as the child has not attained
the age of 19 at the close of the calendar year in which the
taxable year of the taxpayer begins, and more than half the
dependent’s support for the taxable year was received from the
taxpayer. Secs. 151(c)(1)(B), 152(a)(1). The age limit is
increased to 24 if the child was a student as defined by section
151(c)(4). Sec. 151(c)(1)(B).
Section 151(c)(1) also allows a taxpayer to claim an
exemption deduction for an individual whose gross income for the
calendar year in which the taxable year of the taxpayer begins is
less than the exemption amount, and more than half of whose
1Petitioner has not raised the issue of sec. 7491(a), which
shifts the burden of proof to the Commissioner in certain
situations. This Court concludes that sec. 7491 does not apply
because petitioner has not produced any evidence that establishes
the preconditions for its application.
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Last modified: May 25, 2011