Daniel D. McBol Aruai - Page 17

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          VI. Conclusion                                                              
               The Court found the testimony of petitioner and Peter Wuol             
          to be sincere and credible.  Although the Court applauds                    
          petitioner’s efforts to support himself and help support Peter              
          Wuol’s entire family, the record does not indicate that he                  
          provided over half the support for either child.  Equally as                
          important, petitioner did not establish that he was related to              
          KGT or JTW within the meaning of section 152.  Therefore,                   
          petitioner is not entitled to dependency exemptions for KGT or              
          JTW, an earned income credit, a child tax credit, or an                     
          additional child tax credit, and he is liable for the deficiency            
          as determined by respondent.                                                


               To reflect the foregoing,                                              


                                                  Decision will be entered            
                                             for respondent.                          

















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