Irene E. Jones, a.k.a. Irene E. Perry-Jones a.k.a. Irene E. Perry - Page 4

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          is petitioner's daughter and was 34 years old in 1994.  Nicole              
          and Latoya are Melanie's daughters and petitioner's                         
          granddaughters.  In 1994, Latoya was 18 and Nicole was 13 years             
          of age.  Petitioner conceded prior to trial that she is not                 
          entitled to a dependency exemption for Latoya for 1993 and 1994.            
          Petitioner claims that she provided over one-half of the support            
          for Melanie and Nicole during the years in issue.  Petitioner               
          claimed head of household status for 1993 and 1994 based upon her           
          contention that she provided the principal place of abode for               
          Melanie, Nicole, and Latoya during those years.                             
               In 1966, petitioner married Lee Perry.  She became legally             
          separated from Lee Perry in 1970 and divorced him in July 1994.             
          Petitioner married James Jones in August 1994.  During the trial,           
          petitioner introduced into evidence numerous checks from a joint            
          checking account she maintained with James Jones.  Many of the              
          checks were written prior to the time petitioner remarried.  Mr.            
          Jones did not testify during the trial of this case.                        
               At trial, petitioner produced 30 canceled checks from the              
          joint checking account payable to various clothing and department           
          stores.3  Petitioner claimed that the checks represented payments           
          for items purchased on behalf of Melanie and Nicole during 1993             


          3                                                                           
               Most of petitioner's checks were payable to the following              
          stores:  Strawbridge and Clothier, J.C. Penney, Lane Bryant,                
          Dress Barn, Clover, Macys, and Wanamakers, and many of the checks           
          were for payments on store charge cards.                                    




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