- 3 -
as needed, a number of individuals, mostly family members, with
food, clothing, shelter, and on some occasions, with financial
aid. Petitioner is a licensed practical nurse and worked full-
time at South Point Hospital during the years in issue.
After the death of petitioner’s mother, Mattie Barnes (Ms.
Barnes), in January 1996, Areail Pruitt2 (Areail), petitioner’s
youngest sister, had difficulties coping with the loss of their
mother. Areail’s children, petitioner’s niece and nephew,
Racquelle Givens (Racquelle) and Rafael Givens (Rafael),
respectively, stayed with petitioner from the time of Ms. Barnes’
death until after completion of the school year in June 1996.
Both Racquelle and Rafael were minors during the years in issue.
Petitioner’s older brother, Preather Pruitt (Preather), age
41 in 1995, had undergone 2 heart surgeries prior to 1995 and was
disabled during the years in issue. He lived in his own
apartment but could not work due to his disability. He received
approximately $400 per month as disability payment from his
former employer. Preather’s monthly rent was approximately $300
per month which did not include utility expenses. Petitioner
frequently assisted Preather financially. In 1996, Preather
received Medicaid benefits in addition to the $400 monthly
2 The family name “Pruitt” is spelled “Preuitt” on
petitioner’s 1997 Federal income tax return. For consistency, we
shall use the “Pruitt” spelling for purposes of this opinion.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011