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Respondent agrees that petitioner would be entitled to all
of the claimed dependency exemptions but for the fact that
petitioner did not establish that he provided over one-half of
the support for any of the claimed dependents during 1995 as
required by section 152. According to petitioner, Mrs. Batson
and the children lived in the family home during 1995 until they
moved out on November 30, 1995. Petitioner claims that, although
Mrs. Batson earned money as a substitute teacher during the first
4 months of 1995, none of the amounts Mrs. Batson earned was used
to support the children. Instead, petitioner claims he provided
all of the children's support for 1995 until they moved out in
November. Further, petitioner claims the children did not
receive support from any other sources during the first 11 months
of 1995. Importantly, petitioner was unable to describe with any
specificity the amounts he expended on the children's behalf
during 1995 and presented no documentary evidence to support his
vague testimony.
Mrs. Batson and her mother, Patricia Campbell (Ms.
Campbell), testified at trial with respect to the Batsons' living
arrangements during 1995. Both witnesses refuted petitioner's
testimony. Mrs. Batson and Ms. Campbell claim that Mrs. Batson
and the children moved out of the family home in June 1995. The
two testified that they provided the primary means of support to
the children while they lived in the family home and that
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