Ahsan Mohiuddin - Page 15

                                        -  -15                                           
          received from the taxpayer over half of his or her support for              
          the calendar year in which the taxable year of the taxpayer                 
          begins.                                                                     
               Petitioner submitted checks made payable to AmSouth                    
          representing mortgage payments for the Karter Street house for              
          the taxable year 1991 totaling $3,199.83, in support of the                 
          claimed dependency exemption for his mother.  According to                  
          petitioner's tax returns, his mother lived with him 7 months in             
          1990 and 8 months in 1991.  Petitioner's sister and her husband             
          also lived in the Karter Street house during those years.  The              
          record further indicates that petitioner's mother received                  
          Government assistance during 1990 and 1991, including                       
          supplemental Social Security income payments in October and                 
          November 1990 in the amount of $193 per month and in the amount             
          of $289.50 per month thereafter.  Petitioner's father was also              
          receiving supplemental Social Security income payments in October           
          and November 1990 in the amount of $386 per month, and, beginning           
          in December 1990, he received $289.50 per month.  The record does           
          not show whether petitioner's sister and her husband provided               
          support during 1990 and 1991 for petitioner's mother and father.            
          It does show that both petitioner's mother and petitioner's                 
          sister lived in petitioner's house during part of each of the               
          years 1990 and 1991.  The mortgage documents are the only                   
          documents petitioner has provided to establish any expenditures             
          relating to the support of his mother.  These checks merely                 




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