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the 5 months the children lived with their mother during 2003,
petitioner paid $300 to her for support of the children.
Petitioner provided no other support to the children, nor did
their mother provide any support to petitioner during the time
the children were with him.
For the year at issue, 2003, petitioner and the children’s
mother both claimed the children as dependents on their
respective Federal income tax returns. Petitioner filed his 2003
return as a head-of-household under section 2(b)(1) and claimed
the dependency exemption deductions for the three children, the
earned income credit under section 32(a), and the child tax
credit and the additional child tax credit under section 24. In
the notice of deficiency, respondent disallowed the dependency
exemption deductions, petitioner’s head-of-household filing
status, the earned income credit, the child care credit, and the
additional child care credit.
Deductions are a matter of legislative grace, and taxpayers
must maintain adequate records to substantiate the amounts of any
deductions or credits claimed. Sec. 6001; INDOPCO, Inc. v.
Commissioner, 503 U.S. 79, 84 (1992); sec. 1.6001-1(a), Income
Tax Regs. Taxpayers generally bear the burden of proving that
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