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based solely on her testimony is incomplete. She has not kept
records of how much she spent on the claimed individuals.
Unfortunately, petitioner was unable to reconstruct the dollar
amount of the total support for Racquelle, Rafael, Jamal,
Reginald, and Preather. The claimed dependents did not testify
at trial and there is little information in the record as to
contributions, if any, they have made towards their own support
or gross income. In the cases of the minor dependents,
Racquelle, Rafael, and Jamal, petitioner testified that other
sources of income were available but failed to establish the
amounts.3 Also, as to Preather, the record reflects that he
received disability and Medicaid payments, but petitioner failed
to establish the amount of her contributions during the years in
issue.
Petitioner has made a valiant effort to help support, in any
way she was able, close individuals and family members who have
gone through difficult times. She was able to give sustenance to
these individuals, and herself, by working diligently as a
practical nurse, and, at times, taking cash advances on her
credit card or loans. Petitioner worked towards reducing her
3 Racquelle and Rafael’s mother, Areail, was employed
during 1996 as a claims adjuster for General American. Also, the
record is incomplete as to the income of Jamal’s mother, Patricia
Butler, and her contributions, if any, towards the total support
of her son.
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Last modified: May 25, 2011