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up from school. Petitioner added that he bought uniforms for the
children’s after-school activities and paid his child support
every month.
Julie S. Muncy (Julie Muncy), petitioner’s current wife,
testified that she moved in with petitioner on April 8, 2001, and
she was present when petitioner’s children were dropped off and
picked up at his home. Julie Muncy also related that she helped
petitioner prepare the calendar to the best of her memory at some
time in the year 2002.
The parties also stipulated copies of the children’s school
records and copies of each child’s birth certificate establishing
petitioner as each child’s father and Bertha Muncy as each
child’s mother. Petitioner admitted at trial that the children’s
addresses in the school records were that of their mother, Bertha
Muncy. On one of the documents pertaining to BEM, a school
counselor included a note stating that BEM currently lived with
his mother but that his parents were in the process of going to
court to determine whether BEM should live with his father.
At the time of trial, petitioner testified that he presently
had custody of his son, BEM, now age 16. However, petitioner did
not provide any documentation to establish the custody status of
BEM.
As a general rule, the Commissioner’s determination of a
taxpayer’s liability is presumed correct, and the taxpayer bears
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