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Petitioner failed to satisfy her burden of proof on this
issue. On this record, the Court holds that petitioner had
unreported interest income of $188 for 1991 and $170 for 1992, as
determined by respondent in the notice of deficiency.
Respondent, therefore, is sustained on this issue.
The second issue is petitioner's entitlement to various
dependents claimed by petitioner on her income tax returns for
the years at issue. The following table shows the dependents
claimed by petitioner, their relationship to her, and the year or
years such dependents were claimed:
Name & Relationship 1989 1990 1991 1992
Geneva Carter U U U U
(mother)
John Carter U U U U
(brother)
Albert Carter U
(brother)
Char Nea Harris U U U
(grandniece)
Pierce Carter U
(brother)
Shauneille Carter U U
(sister)
Total 3 4 5 3
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