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School records dated September 27, 2001, reflect the Dale
City address as the children’s home address since 1999. The
school records also reflect the Dale City address as Ms.
Jackson’s address.
Since Joshua and Joseph’s school day ended before petitioner
arrived home from work, petitioner made varied arrangements for
the children until the end of his work day. Sometimes the
children would go home, and a neighbor would check in on them.
Other times Ms. Jackson or her mother would watch the children
until petitioner arrived home from work.
Ms. Jackson’s individually filed Federal income tax return
for the taxable year 2000 reflects the Dale City address as her
home address. Ms. Jackson explained that petitioner assisted her
with the preparation of her return, and thus, the Dale City
address was utilized.
Ms. Jackson neither paid nor received child support for
Joshua and Joseph during the year in issue. She provided the
children with meals when they stayed with her and occasionally
purchased clothes for the children.
Petitioner worked as a police officer from 1989 until he
resigned in 1999. During the taxable year 2000, petitioner
received wages of $11,424. He also received distributions of
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Last modified: May 25, 2011