Sean E. Batson - Page 4

                                                - 4 -                                                  

                  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                                  

Page:  Previous  1  2  3  4  5  Next

Last modified: May 25, 2011