- 3 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: March 27, 2008