- 3 -
For the year in issue, petitioner earned $25,237 in taxable
wages. Petitioner resided, by herself, in a three-bedroom house
with an attached garage, which was converted into a fourth
bedroom and a bathroom.
Ms. Embry lived in a three-bedroom house with her five
children. Ms. Embry did not own a car. She was unemployed, and
she received $900 per month in child support from Mr. Embry. Ms.
Embry’s children were covered by Mr. Embry’s medical insurance
program through the U.S. Navy. Ms. Embry paid $540 per month for
rent, during taxable year 2002, and received approximately $300
per month in food stamp assistance, along with free school
lunches for some of her children, including CME and CJE.
In the year at issue, petitioner provided financial
assistance to Ms. Embry and petitioner’s grandchildren.
Petitioner paid for the telephone service in Ms. Embry’s house,
which was registered in petitioner’s name. At various times
throughout 2002, petitioner bought clothing, shoes, and dinners
for all of her grandchildren. Further, petitioner paid for and
accompanied her grandchildren when they traveled to Busch
Gardens. Petitioner provided rides to stores and to recreational
events because Ms. Embry did not own a car. Periodically,
petitioner bought laundry detergent, dishwashing liquid,
toothpaste, paper towels, toilet paper, and many other household
necessities for Ms. Embry and petitioner’s grandchildren. During
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011