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Morhaf’s Checking Account
Item Amount
Utilities $1,776.13
Household 668.74
Transportation 1,096.07
Medical & Dental 131.00
Total 3,671.94
Mahmoud and Laila’s Checking Account
Payee Amount
P.G.&E. $2,041.44
Estero Utility Services 457.30
Pacific Bell 889.50
B.F.I. 123.84
T.C.I. 175.14
Total 3,687.22
The only expenditures we can identify as constituting support
for the Mahmoud Daya family in 1996 within the meaning set forth
in section 1.152-1(a)(2)(i), Income Tax Regs., are the payments
from the household account to Pacific Bell totaling $1,212.40.
It is evident from the record that many items required to be
included in the total support calculation are absent in both
years. Petitioners have failed to provide any evidence of
expenditures made for food or clothing. They also have not
provided evidence of the fair rental value of the Foster City
residence.
Petitioners rely on the mortgage interest and property tax
payments made on the Foster City residence during the years at
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