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Rule 142(a)(2). Petitioner did not argue that section 7491 is
applicable in this case, nor did he establish that the burden of
proof should shift to the respondent. Petitioner, therefore,
bears the burden of proving that respondent’s determination in
the notice of deficiency is erroneous. See Rule 142(a); Welch v.
Helvering, supra at 115.
Section 151 allows deductions for personal exemptions,
including exemptions for dependents of the taxpayers. See sec.
151(c). Section 152(a) defines the term “dependent”, in
pertinent part, to include a son or daughter of the taxpayer over
half of whose support for the calendar year was received from the
taxpayer. “[S]upport” includes “food, shelter, clothing, medical
and dental care, education, and the like.” Sec. 1.152-
1(a)(2)(i), Income Tax Regs. In determining whether an
individual received more than one-half of his or her support from
a taxpayer, there shall be taken into account the amount of
support received from the taxpayer as compared to the entire
amount of support which the individual received from all sources.
Id.
Section 152(e) carves out a special exception to the
aforementioned in the case of parents who are divorced or
separated. This exception has been held to apply in cases where
the parents were never married. King v. Commissioner, 121 T.C.
245 (2003). Simply put, section 152(e) provides that if a child
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Last modified: November 10, 2007