- 5 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011