Daniel D. McBol Aruai - Page 13

                                       - 13 -                                         
          certified transcripts for Peter Wuol’s and Jekow Wuol’s 2002 tax            
          refunds, Peter and Jekow Wuol had at least $21,844 to contribute            
          to their family of six in 2003.12  As petitioner tried to                   
          document only that he contributed $1,079 to the entire Wuol                 
          family, petitioner failed to meet his burden of proof that he               
          contributed more than half the support for either KGT or JTW for            
          2003.13                                                                     
               Although the Court agrees that petitioner provided some                
          support for KGT and JTW, we cannot infer from the evidence the              
          amount of funds actually used to support KGT and JTW as opposed             
          to other members of the Wuol family.  Both petitioner and Peter             
          Wuol testified that the money petitioner gave to Peter Wuol was             
          used for rent on the Wuol family apartment, clothing for the                
          children, and groceries for the family.  Thus, most of the funds            
          given by petitioner were expended on the entire family, not                 
          specifically on KGT or JTW.  Furthermore, petitioner did not                
          substantiate the total support amounts received by KGT or JTW               
          from all sources or which sources.  Thus, petitioner failed to              
          prove that he provided over half the support for either KGT or              


               12 For taxable year 2003, Peter Wuol earned $17,730 in                 
          wages.  In 2003, Peter Wuol received a Federal tax refund                   
          consisting of $23 in withholding and $2,010 in earned income                
          credits.  In 2003, Jekow Wuol received a Federal tax refund                 
          consisting of $51 in withholding and $2,030 in earned income                
          credits.  The sum of these amounts is $21,844.                              
               13 The Court does not view the three proffered receipts as             
          reliable or sufficient.                                                     




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011