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she received wages in excess of the exemption amount in 1996.
See sec. 151(c).
The record also does not provide any information as to the
amount of support contributed by Ms. Thompson for Briana, Randy,
or Damonta, although petitioner did testify that Ms. Thompson
worked during the years in issue. Petitioner also testified that
Briana, Randy, and Damonta, along with their mother, resided with
him for the entire period 1995 through 1996. Petitioner has
provided no documentation to show Briana, Randy, Damonta, and Ms.
Thompson resided with him during 1995 or 1996. In addition, even
if we were to find petitioner's assertions as fact, petitioner's
testimony did not provide the Court with a date upon which Ms.
Thompson left his home with her children. However, petitioner
was married to Ms. Conteh in March 1997. Since the total amount
of support and the portion provided by petitioner have not been
made part of this record, we are unable to conclude that
petitioner provided more than one-half of the total support for
Isatu, Mohamed, Mariatu, Briana, Randy, or Damonta. Therefore,
we conclude that Isatu, Mohamed, Mariatu, Briana, Randy, and
Damonta do not qualify as petitioner's dependents for 1995 or
1996.
Even if we were to find petitioner meets the support
requirement of section 152 for Mariatu, petitioner would not be
entitled to a dependency exemption deduction for her. Mariatu
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