- 5 - discussed, the burden has not shifted to respondent in this case.4 With respect to the first issue, petitioners claimed section 151 dependency exemption deductions for years 1999 and 2000 for Mrs. Booker’s mother, Carrie Mayfield (Ms. Mayfield). Ms. Mayfield did not reside with petitioners but lived alone in Greenville, South Carolina. During 1999, Ms. Mayfield suffered a number of strokes and spent a portion of the year in the hospital. Petitioners contend they sent Ms. Mayfield money almost every month to help pay her rent and insurance but acknowledged they were not her sole source of support. Ms. Mayfield had other children and grandchildren who often contributed to Ms. Mayfield’s support. Ms. Mayfield also received Social Security benefits of approximately $700 a month and, additionally, received Medicare assistance. Petitioners also acknowledged that Ms. Mayfield received her deceased husband’s pension every month. The amount of that pension was not disclosed. Petitioners, however, were unable to establish the specific amounts they contributed to Ms. Mayfield for the years in question. Mrs. Booker testified: “I would give her money certain times of the year. Not exactly month per month, like this month I might send her $500, or maybe two months from then, I will send her another $500”. Mrs. Booker also testified 4See supra note 2.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011