Joseph Lee Marshall - Page 4




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          Briscoe both contributed funds for food and utility costs.                  
          Petitioner paid Ms. Marshall approximately $250 to $300 a month             
          for “room and board” while residing in her home.                            
               In August 2005, petitioner, Ms. Briscoe, FA, and AA moved              
          into an apartment in Baltimore, Maryland.  Petitioner lived in              
          the apartment with Ms. Briscoe, FA, and AA through the end of               
          2005.  The rent for the apartment was $675 a month.  Initially,             
          petitioner and Ms. Briscoe each paid approximately one-half the             
          rent.  However, from October through December 2005, petitioner              
          paid all of the rent.  Additionally, petitioner paid for                    
          utilities amounting to approximately $110 to $170 per month.                
               In 2005, petitioner received $21,040 in wages from his work            
          as a fork lift operator.  Petitioner’s mother was retired and               
          receiving Social Security benefits.  Ms. Briscoe was employed at            
          Popeye’s Chicken and Biscuits Restaurant until June 2005,2 when             
          she began working at Sinai Hospital.  Ms. Briscoe earned $600-              
          $700 biweekly while employed at Sinai Hospital.  Ms. Briscoe                
          ended her employment at the hospital in September 2005.3                    
               Petitioner timely filed his 2005 Federal income tax return             
          as a head of household.  He also claimed dependency exemption               


               2 The record does not disclose how much Ms. Briscoe earned             
          while employed at Popeye’s.                                                 
               3 According to petitioner, Ms. Briscoe also received State             
          assistance; however, it is not known what type of assistance she            
          received nor the amount thereof.                                            






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