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dependency exemption for A.K. for the taxable years in question.
Petitioner believed that because the circuit court made this
ruling with respect to his entitlement to claim the exemption for
A.K. in 2003, he accordingly should be entitled to claim both
exemptions for taxable year 2004.
Discussion
In general, the Commissioner’s determination set forth in a
notice of deficiency is presumed correct. Welch v. Helvering,
290 U.S. 111, 115 (1933). In pertinent part, Rule 142(a)(1)
provides the general rule that the burden of proof shall be upon
the taxpayer. In certain circumstances, however, if the taxpayer
introduces credible evidence with respect to any factual issue
relevant to ascertaining the proper tax liability, section 7491
shifts the burden of proof to the Commissioner. Sec. 7491(a)(1);
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
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