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dependents in 1993. Without proper substantiation, the Court
cannot conclude from the record that more than one-half of the
support of each claimed dependent was provided by petitioner.
Thus, petitioner failed to prove that she provided over half of
the total support of each of the claimed dependents.
Petitioner put in evidence a worksheet on which she claims
expenses in the total amount of $26,790 for the last 10 months of
1993. At trial, petitioner stated that she paid her parents
between $5,000 to $7,500 in 1993 to take care of Antonio. Thus,
petitioner's position was that she had expenses somewhere between
$31,790 to $34,290, at the least. On her 1993 return, petitioner
reported a total income of only $15,332. Petitioner acknowledged
that although her expenses far exceeded her income, she claimed
she paid these expenses by using "a lot of credit cards".
Further, petitioner stated that she also gave her parents more
than $500 in cash in 1993 for their medical bills and rented a
car for her brother so he could find a job.
Aside from her testimony, petitioner presented no evidence
to corroborate or substantiate these expenses or that these
expenses were indeed paid by petitioner. Petitioner failed to
introduce any credit card statements, a car rental bill, medical
bills, mortgage statements, or even utility bills. Further, she
failed to provide any canceled checks or receipts to evidence the
payments of any purported expenses. We observe that petitioner
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