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the Commissioner’s determination is incorrect. Rule 142(a);
Welch v. Helvering, 290 U.S. 111 (1933).2
The first issue is whether petitioner is entitled to the
dependency exemption deductions for the three children for the
year at issue.
Section 151(c) allows taxpayers to deduct an annual
exemption amount for each dependent, as defined in section 152.
Under section 152(a), the term “dependent” means certain
individuals over half of whose support was received from the
taxpayer during the taxable year in which such individuals are
claimed as dependents. As relevant here, the term includes a son
or daughter of the taxpayer. Sec. 152(a)(1).
The basis upon which petitioner claims entitlement to the
dependency exemption deductions is that the children lived with
him for 7 months during the year, during which he was their sole
source of support, and, for the 5 months in which the children
lived with their mother, he paid the mother $300 to support the
children. Thus, petitioner claims that, from a practical
standpoint, since the children were with him a greater portion of
the year at issue, he, logically, provided more than half of the
children’s support that year.
2Under some circumstances, the burden of proof shifts to the
Commissioner under sec. 7491. That burden does not shift to
respondent because petitioner failed to maintain records and
comply with the requirements of substantiation as required by
sec. 7491(a)(2).
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Last modified: May 25, 2011