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statutory notice of deficiency for 2001 disallowing the claimed
deduction.
Discussion
The Commissioner’s determinations are presumed correct, and
generally taxpayers bear the burden of proving otherwise.3 Rule
142(a)(1); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Section 151(c)(1) allows a taxpayer to claim an exemption
deduction for each qualifying dependent. A child of the taxpayer
is considered a “dependent” so long as the child has not attained
the age of 19 at the close of the calendar year in which the
taxable year of the taxpayer begins and more than half the
child’s support for the taxable year was received from the
taxpayer. Secs. 151(c)(1)(B), 152(a)(1). The age limit is
increased to 24 if the child is a student as defined by section
151(c)(4). Sec. 151(c)(1)(B).
A special support test under section 152(e)(1) limits the
dependency exemption where the child’s parents live apart.
Section 152(e)(1) applies to both married parents and parents who
have never been married to each other. King v. Commissioner, 121
T.C. 245, 251 (2003). Section 152(e)(1) provides:
3Petitioners have not raised the issue of sec. 7491(a),
which shifts the burden of proof to the Commissioner in certain
situations. This Court concludes that sec. 7491 does not apply
because petitioners have not produced any evidence that
establishes the preconditions for its application.
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Last modified: May 25, 2011