Marcus T. and Tiffany J. Ringgold - Page 4

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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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