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with petitioners between 1994 and 1996. Shirleetta Douglas’
residence was located in the same neighborhood as petitioners’
residence. Jerome Douglas also lived with Shirleetta Douglas
during the period at issue. Shirleetta Douglas’ children,
Shaquita and Kevin Douglas, occasionally lived with petitioners
between 1994 and 1996. Eula Cotton (Mr. Cotton’s sister), Kevin
Cotton, Starlesha Cotton, Maurice Cotton, and Johnny Gray (Mr.
Cotton’s nephews and niece) intermittently lived with petitioners
during the period at issue. None of the claimed dependents, with
the exception of Samuel Douglas, lived with petitioners for an
entire year, and each of the claimed dependents lived with
petitioners for 6 months or less per year.
Samuel Douglas worked in 1996 and received wages.5
Shirleetta Douglas received “Section 8" housing during the period
at issue. Petitioners purchased groceries for the household.
Petitioners took the children to school, but petitioners did not
purchase clothing or pay for any other expenses for the claimed
dependents.
Petitioners filed separate Federal income tax returns for
the years in issue. Mr. Cotton, on his 1994, 1995, and 1996
Federal income tax returns, and Mrs. Cotton, on her 1994 and 1996
5 The amount received has not been made part of the
record.
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Last modified: May 25, 2011