Florence C. Blankson - Page 6




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          reported was based on a cost of $75 per week.  Petitioner did not           
          present any written documentation from Kuddle Korner, the care              
          provider, although she allegedly showed a letter from a Mrs.                
          Mankle to the examining agent who questioned the expense.                   
          Respondent allowed a child care credit for 1993 and 1994 but                
          disallowed the credit for 1995 for lack of substantiation.                  
               Petitioner has a younger sister, Cecilia Ofori.  Ms. Ofori,            
          who is handicapped, resided with petitioner during 1993 and 1994            
          while attending a trade school.  Ms. Ofori was 29 or 30 years old           
          during that time and had come to the United States from Ghana.              
          Petitioner contends that she paid all of Ms. Ofori’s expenses in            
          cash during that period, including tuition, books, clothing,                
          school supplies, and medicine.  Petitioner also claims to have              
          provided Ms. Ofori’s board and lodging.  Ms. Ofori was not                  
          employed, had no income, and did not receive any government                 
          grants, food stamps, or welfare benefits.  Petitioner did not               
          receive financial support from any other sources or family                  
          members for the support of Ms. Ofori.                                       
               Petitioner claimed a dependency exemption deduction for Ms.            
          Ofori for 1993 and 1994 but incorrectly listed as Ms. Ofori’s a             
          Social Security number that was the Social Security number of one           
          of petitioner’s daughters.  Respondent disallowed the exemption             
          for Ms. Ofori.  Petitioner never provided a correct Social                  
          Security number for her sister, who moved back to Ghana in 1995.            





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