- 34 -
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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