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petitioner provided little support during this period. Mrs.
Batson and Ms. Campbell further claim that Ms. Campbell provided
all of the children’s support once they moved into her home and
that petitioner provided no support to the children during that
period.
Petitioner's evidence as to the support he provided and the
total support provided to the three children during 1995 is
wholly inadequate to establish his case. Petitioner presented no
documentary evidence to support his claims, and his testimony
conflicts with that of two other witnesses. Although the Court
is satisfied that petitioner did contribute toward the support of
his three children during 1995, the record does not establish the
total amount expended for the children from all sources for 1995.
It is evident to the Court that the children received a
substantial portion of their support from Mrs. Batson and Ms.
Campbell. Moreover, the Court is unable to infer reasonably the
amount petitioner contributed because of the conflicting
evidence. The Court, on this record, concludes that petitioner
did not establish that he provided over one-half of the
children's support during 1995. See Blanco v. Commissioner,
supra. Accordingly, respondent determination is sustained.
Decision will be entered
for respondent.
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Last modified: May 25, 2011