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proving an error is on the taxpayer.3 Rule 142(a); Welch v.
Helvering, 290 U.S. 111, 115 (1933).
Generally, a taxpayer is allowed an exemption for each
dependent. Sec. 151(c). A dependent includes a son or daughter
of the taxpayer who received over half of his or her support
during the calendar year from the taxpayer. Sec. 152(a)(1). A
dependent also includes an individual who received over half of
his or her support during the calendar year from the taxpayer,
whose principal place of abode was the same as the taxpayer’s,
and who was a member of the taxpayer’s household. Sec.
152(a)(9). To prevail, the taxpayer must show through competent
evidence: (1) The total support provided for the child or other
individual, and (2) that the taxpayer provided half of such
support. Blanco v. Commissioner, 56 T.C. 512, 514 (1971). In
the instant case, petitioner has failed to make the requisite
showing for D.C. Petitioner’s testimony was vague and unreliable
regarding the amount of support he provided the children.
Petitioner testified: “I pay for their clothes, the schools,
just about everything they need.” Ms. Campbell testified that
petitioner spent between $300 to $400 per month per child. We
find this highly improbable, however, because petitioner only had
$11,300 of income from his trucking business during 2003 out of
3Sec. 7491(a) does not apply in the instant case to shift
the burden of proof to respondent because petitioner did not
raise the issue and also did not comply with the substantiation
and record keeping requirements of sec. 7491(a)(2).
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Last modified: May 25, 2011