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to his father was that his mother used funds from the household
checking account to purchase food for the family and to pay
household expenses. The record does include copies of checks
drawn from the various accounts which provide some evidence of
support expenditures. Aside, however, from a summary of
disbursements from Morhaf’s checking account in 1995, petitioners
have provided us with no evidence of the nature of the
expenditures beyond what we are able to infer from the record and
the name of the payee on the checks.
From the evidence presented at trial, we are able to identify
a total of $11,095.15 as 1995 expenditures for the support of the
Mahmoud Daya family within the meaning set forth in section 1.152-
1(a)(2)(i), Income Tax Regs. The total amount of identified
support expenditures in 1995 includes: (1) $3,735.99 from the
household checking account; (2) $3,671.94 from Morhaf’s checking
account; and (3) $3,687.22 from Mahmoud and Laila’s checking
account. The following is a summary of the expenditures from each
of these accounts which we have identified as constituting
support:
Household Checking Account
Payee Amount
Ghassam Khalar D.D.S. $215.00
TCI Cablevision 259.21
Pacific Bell 2,880.78
P.G.&E. 164.00
DMV Renewal 217.00
Total 3,735.99
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