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Petitioner testified that Ms. Froemel, Joshua, and Amber
moved out of his apartment in October 1996. Petitioner also
submitted a notarized statement from James and Annette Bunty, who
operated D.I. & Eastern Texaco and lived in petitioner's
neighborhood during all times relevant to this case. In their
notarized statement, James and Annette Bunty state that Ms.
Froemel, Joshua, and Amber lived with petitioner "during the year
of 1995". Based on the record, we find that Ms. Froemel, Joshua,
and Amber were members of petitioner's household for his entire
1995 taxable year.2 See sec. 1.152-1(b), Income Tax Regs. We
further find that petitioner has proved that he provided more
than half of Ms. Froemel's, Joshua's, and Amber's support during
1995, predicated upon our review and particular analysis of the
evidence introduced at trial. The following chart summarizes our
analysis of the evidence:
2 At trial, respondent's counsel stated that petitioner
had previously provided respondent with a copy of the notarized
statement and that respondent had no objection to the notarized
statement being admitted as evidence. There is no evidence in
the record which disputes petitioner's testimony that Ms.
Froemel, Joshua, and Amber moved out of his apartment in October
1996.
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