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disability payments. However, it is unclear from the record
whether Preather continued to receive Medicaid benefits in 1997.
Preather’s son, Jamal Pruitt (Jamal), age 15 in 1997, lived
with petitioner during 1997. Petitioner claimed Jamal as a
“fosterchild” on her 1997 Federal income tax return.
Petitioner’s younger brother, Johnnie Payton (Johnnie), age
31 in 1995, lived with petitioner or his mother, Ms. Barnes,
until her death in 1996. Johnnie did not have his own residence
until 1997, when, with the financial help of petitioner, he moved
into a cousin’s basement. Johnnie was not gainfully employed
during the years in issue and had no other sources of income.
Reginald Givens (Reginald), age 36 in 1997, is the brother
of petitioner’s brother-in-law, and the father of Racquelle and
Rafael. He is not related to petitioner by blood or marriage.
Reginald lived with petitioner for about 8 months in 1997 and was
not gainfully employed.
Petitioner reported wage income of $24,685, $26,563, and
$25,653 in 1995, 1996, and 1997, respectively. On her 1995
Federal income tax return, petitioner claimed dependency
exemption deductions for Mattie Barnes, John Jones, Preather
Pruitt, and Johnnie Payton. On petitioner’s 1996 Federal income
tax return, petitioner claimed dependency exemption deductions
for Racquelle Givens, Rafael Givens, Johnnie Payton, and John
Jones. On her 1997 Federal income tax return, petitioner claimed
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Last modified: May 25, 2011