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that Oumou lived with him. Further, previously discussed
documents reflect an address for Mariam that is different from
petitioner’s. This address is the same address where Mrs. Jalloh
and Mariam lived during the year 2000, as reflected in a letter
from Mrs. Jalloh dated April 19, 2000. We find that petitioner’s
apartment was not Mariam’s principal place of abode during 1999.
Even if petitioner’s home were the principal place of abode
for either Oumou or Mariam, there is an absence of evidence in
the record indicating that petitioner provided any support for
either Oumou or Mariam. Rather, the documents in the record
support the conclusion that someone other than petitioner
provided Mariam’s support. Neither the health insurance patient
authorization form dated February 19, 1999, nor the receipt for a
diagnosis dated July 2, 1999, indicates that petitioner paid any
amount for Mariam’s health insurance or care. A letter dated
April 19, 2000, and signed by Mrs. Jalloh provides that
petitioner “has been a great contributor toward my daughter”,
Mariam, but this letter is not credible supporting evidence.
Petitioner explained that he had a duty to care for his
relatives who fled their home country because of fighting. We
are not convinced that petitioner provided over one-half of the
support for Oumou or Mariam. Accordingly, the claimed dependency
exemption deduction is denied.
The next issue for decision is whether petitioner is
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Last modified: May 25, 2011