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Based on a letter from Countrywide dated July 13, 1998, Ms. Orum,
as seller, was released of any financial obligation arising with
the loan.
The LA residence has three bedrooms, a living room, and a
dining room. During the years in issue, petitioner was in a
relationship with Regina Kenneth (Ms. Kenneth), which he
considered a “common law marriage”. Ms. Kenneth has a daughter
from a previous relationship named Varela Kenneth who was a minor
during the years in issue. Samantha Robinson and Alisha Walker,
also minors during the years in issue, are petitioner’s nieces,
whose mothers are petitioner’s sisters. Samantha Robinson,
Alisha Walker, and Varela Kenneth (collectively the children)
were claimed as dependents on petitioner’s 1995 and 1996 Federal
income tax returns. Although petitioner testified that the
children stayed with him “off and on” throughout the years in
issue, the signed stipulation of facts reflects that the children
did not reside with petitioner during any part of the years in
issue.
Petitioner testified that during the years in issue, Ms.
Kenneth lived at a separate residence and was on drugs.
According to petitioner, Ms. Kenneth was not receiving public
assistance during these years.
Alisha Walker and Samantha Robinson were often dropped off
at the LA residence, for “two weeks this week. Maybe one week...
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Last modified: May 25, 2011