Gabriel M. Daya, et al. - Page 34




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               In 1996, Mahmoud received $7,517 of SSI.  Morhaf had wages,            
          net of deductions and withholding, of $29,450.  As previously               
          discussed, the record is not clear as to the extent these funds             
          were expended for the support of the Mahmoud Daya family and as to          
          the amount of funds provided by Fuad to the family.  It is clear,           
          however, that at least $36,96718 was available for the support of           
          the Mahmoud Daya family from sources other than Gabriel in 1996.            
               Gabriel’s 1996 wages, net of deductions and withholding, were          
          $18,871, and he reported other income totaling $597.  Gabriel also          
          received a check from Fuad for $1,000, which was deposited into             
          the household account.  Morhaf wrote checks payable to Gabriel in           
          1996 totaling $3,500; however, Morhaf indicated that these checks           
          were not for Gabriel’s personal use but constituted his                     
          “participation in the house”.  Thus, the most Gabriel could have            
          contributed toward the support of his family in 1996 was $20,468.           
               Gabriel, however, provided no evidence of how much money he            
          deposited into the household checking account in 1996, nor did he           
          provide any evidence regarding his personal checking account in             
          1996.  Even if Gabriel contributed the entire $20,468 to the                
          support of his family, there was at least $36,967 potentially               
          available for support from other sources.                                   
               Accordingly, Gabriel is not entitled to dependency exemption           
          deductions for his father in 1995 or in 1996.                               


               18 This figure is derived from the sum of Mahmoud’s SSI of             
          $7,517 and Morhaf’s wages of $29,450.                                       



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