Sean E. Batson - Page 5

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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                            
                  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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