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of involuntary manslaughter and was sentenced to a 15-year prison
term. He was incarcerated at or shortly after the sentencing
date, and, throughout 1999, Brandon was an inmate at the Missouri
Eastern Correction Center at either Pacific, Missouri, or the
prison facility at Cameron, Missouri. Brandon, therefore, did
not live with petitioner at any time during 1999. Petitioner
claimed Brandon as a dependent on her 1999 Federal income tax
return, which was disallowed by respondent on the ground that
petitioner did not provide more than one-half of petitioner's
support during the year in question.
Petitioner was not required by the State of Missouri to
provide or pay for any support for Brandon. Petitioner, however,
voluntarily paid on a biweekly basis amounts to the prison, which
were placed in an account for Brandon for his use in purchasing
allowable incidentals not furnished or provided by the prison.
Although petitioner did not substantiate the amounts she
contributed for Brandon during 1999, she claims that, after he
was incarcerated, she initially contributed $160 every 2 weeks
but later reduced the contributions to $50 every 2 weeks. The
Court assumes that, during 1999, petitioner's claimed
contributions would have approximated $50 every 2 weeks, or
$1,300.
The Court concludes from the record that petitioner failed
to establish that she provided more than half of Brandon's
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