- 4 -
benefits and welfare payments paid for the child’s benefit.
Lutter v. Commissioner, 61 T.C. 685 (1974), affd. per curiam 514
F.2d 1095 (7th Cir. 1975); sec. 1.152-1(a)(2)(i), Income Tax
Regs.
Petitioner was unable to provide estimates concerning the
portion of the children’s expenses which he paid during 1997.
Petitioner did testify, however, that he paid $291 in child
support every 2 weeks.1 This would equal approximately $7,566 in
1 year. Ms. White, on the other hand, testified that she
received between $583 and $1,200 in monthly wages,2 in addition
to the $1,500 per month in welfare and Social Security payments.
Disregarding the uncertain amount of wage income, Ms. White still
received approximately $18,000 in 1 year from welfare and Social
Security. Thus, even if we accept petitioner’s estimate of the
amount of his child support payments, the children nevertheless
received a significantly greater amount of support from sources
other than petitioner. Furthermore, petitioner admitted that he
did not make routine payments for expenses in excess of the child
support payments. On the basis of these facts, we find that
petitioner did not provide over half of the children’s support
1The exact amount of the support which Ms. White actually
received is unclear. Ms. White testified that she received less
than this amount because she was on welfare at that time.
2While Ms. White first testified that she received $1,200 in
monthly “earned income”, she later testified that her yearly
income from her employment was “less than $7,000.”
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011