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checking account specifically for Mahmoud’s convenience if Mahmoud
were only going to draw two checks on the account over the course
of 2 years. The record also fails to establish the total activity
in Fuad’s other two accounts on which he wrote checks for the
benefit of the Mahmoud Daya family.
In addition, the record provides no evidence regarding
Mahmoud and Laila’s checking account in 1996 and little evidence
regarding Morhaf’s checking account in 1996. Petitioners offered
no explanation for their failure to produce evidence regarding
these potential sources of Mahmoud’s support. Their failure to
introduce evidence that is within their control gives rise to a
presumption that the evidence, if provided, would be unfavorable
to them. See Cluck v. Commissioner, 105 T.C. 324, 338 (1995);
Wichita Terminal Elevator Co. v. Commissioner, 6 T.C. 1158, 1165
(1946), affd. 162 F.2d 513 (10th Cir. 1947).
The amount of money available for support reflected in the
record does not support Gabriel’s contention that he provided more
than half of his father’s support during the years in issue.
Morhaf provided at least $3,671.94 for the support of the Mahmoud
Daya family in 1995. Mahmoud received $6,672 in SSI and two
checks from Fuad totaling $17,500 in 1995. Gabriel argues that
the $17,500 should be considered support provided by him because
the money was a gift to him and Morhaf from Fuad. He also argues
that he should be credited with providing the $17,500 for the
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