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On his 2004 Federal income tax return, petitioner listed Ms.
Jackson’s apartment as his residence, claimed dependency
exemptions and the EIC for two of Ms. Jackson’s children, and
filed using head of household filing status. In September 2005,
respondent issued the notice of deficiency to petitioner with
respect to petitioner’s claimed dependency exemptions, EIC, and
head of household filing status. Petitioner timely petitioned
this Court for redetermination.
Discussion
I. Dependency Exemption
Section 151 provides an exemption in computing taxable
income for each of a taxpayer’s dependents. To qualify as a
“dependent” under section 152, an individual must receive over
one-half of his or her support from the taxpayer for the calendar
year in which the applicable tax year begins. Sec. 152(a). It
is the taxpayer’s burden to establish that he or she furnished
over one-half of the support for the individual for whom the
taxpayer claims the exemption during the taxable year. Fearing
v. Commissioner, 315 F.2d 495, 496 (8th Cir. 1963), affg. T.C.
Memo. 1962-148; Rivers v. Commissioner, 33 T.C. 935 (1960). A
taxpayer claiming a deduction must substantiate the claim by
maintaining records necessary to establish he or she is entitled
to the deduction. Sec. 6001; sec. 1.6001-1(a), (e), Income Tax
Regs.
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Last modified: November 10, 2007