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children to $200 for one child. On December 5, 2005, respondent
sent petitioners a notice of deficiency.
Discussion
As a general rule, the Commissioner’s determinations in the
notice of deficiency are presumed correct, and the taxpayer bears
the burden of proving an error. Rule 142(a); Welch v. Helvering,
290 U.S. 111, 115 (1933).
In general, a taxpayer is allowed as a deduction an
exemption for each dependent. Sec. 151(c). A dependent includes
a son or daughter of the taxpayer over half of whose support for
the calendar year was provided by the taxpayer. Sec. 152(a)(1).
In the case of a child who receives over half of his support
during the calendar year from his parents1 who are divorced or
separated or who live apart during the last 6 months of the
calendar year, the child is treated as receiving over half of his
support from the parent having custody for the greater portion of
the calendar year. Sec. 152(e)(1). Despite the heading “Support
Test in Case of Child of Divorced Parents, Etc.”, section 152(e)
1We infer from the record that Ms. Warner and petitioner
Terrance LaShawn Shields provided over half of J.S.’s support
during 2003 but note that J.S.’s maternal grandmother may have
provided some support.
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