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Daniel D. McBol Aruai - Page 3

Legal Research Home > US Tax Court > 2006 > Daniel D. McBol Aruai - Page 3

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          issued petitioner a notice of deficiency on May 17, 2004.                   
          Petitioner timely filed a petition on August 9, 2004.                       
               Petitioner was born in southern Sudan.  At trial, petitioner           
          explained marriage, divorce, and family relationships in southern           
          Sudan.  When a spouse desires to leave the marriage, there is no            
          formal divorce proceeding.  Instead, a divorce occurs simply when           
          the spouse leaves the marriage, which allows either spouse to               
          remarry.  According to petitioner, people from the same clan or             
          tribe consider themselves related, independent of any blood                 
          relationship.  Petitioner and Thuok C. Wuol a.k.a. Peter Wuol               
          (Peter Wuol), the father of KGT and JTW, were members of the same           
          clan or tribe in southern Sudan.                                            
               Petitioner’s mother3 was the second wife of his father,                
          Bol.  Bol was previously married to Mydak.  During this marriage,           
          Mydak gave birth to a son named Deng Bol.4  Bol and Mydak later             
          separated, and Mydak married Gatkuoth.  During this marriage,               
          Mydak gave birth to their son, Peter Wuol.5  Thus, petitioner and           
          Peter Wuol are related by marriage to a common half brother, Deng           
          Bol.  Neither petitioner nor Peter Wuol have any parents in                 


               3 The record does not indicate the name of petitioner’s                
          mother.                                                                     
               4 Deng Bol, who was born before the birth of either                    
          petitioner or Peter Wuol, is now deceased.                                  
               5 Mydak died sometime after Peter Wuol was born.  After                
          Mydak’s death, Bol married petitioner’s mother.                             





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