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he also maintained health insurance coverage for himself and all
his children at a cost of approximately $11 per week.
Additionally, petitioner estimated he spent about $300 per year
on clothes and shoes for his two children. Petitioner also
testified that he provided his children with spending money
during their visits with him.
Ms. Jones did not work outside the home during the years in
issue. Ms. Jones received public assistance in 1997. In
addition to the support payments from petitioner, Ms. Jones
received money for both children from two uncles.
Petitioner has not offered any competent evidence of the
total amount of support provided for each of the claimed
dependents in 1997 and 1998. Petitioner failed to provide any
receipts or canceled checks to evidence the payments of any
purported expenses. Aside from his testimony and documentation
from the Edgecombe County Court as to support payments,
petitioner presented no evidence to substantiate that support
expenses, such as rent and food, were indeed paid by petitioner.
However, we are satisfied on this record that petitioner and
Ms. Jones together provided over one-half of the support of
Anthony and Shenika in 1997 and for Anthony in 1998. At trial,
petitioner alleged that he did not advise respondent that he
“kept” his children “all year round.” This is contrary to his
statements on his income tax returns. We believe Ms. Jones who
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