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the PHA to verify that she was receiving a public assistance
grant from the Philadelphia County Board of Assistance to help
with her other living expenses. There is no evidence in the
record that Melanie ceased receiving public assistance grants
during 1993 or 1994.
At trial petitioner submitted into evidence numerous
canceled checks from petitioner's joint checking account payable
to stores for items she claims were purchased on behalf of her
daughter and granddaughters. Other than the canceled checks,
petitioner could not provide any specifics about items allegedly
purchased for Melanie, Nicole, and Latoya. The checks do not
indicate what items were purchased or for whom those items were
purchased. Furthermore, the checking account used by petitioner
is a joint account, so it is unclear whether the purchases were
financed by petitioner or Mr. Jones. We do not doubt that
petitioner bought clothing and other items for her daughter and
granddaughters, but she has failed to show the amount of such
purchases. Petitioner has not established the total amount
expended from all sources for the support of Melanie and Nicole
during 1993 and 1994. She has failed to substantiate her claim
that she provided over half of the support for Melanie and Nicole
during those years. Accordingly, we hold that petitioner is not
entitled to deductions for personal exemptions for those
individuals in 1993 and 1994.
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