Keisha Sampson - Page 4

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               Petitioner also attached to her return a Schedule EIC,                 
          Earned Income Credit, claiming Derrick and Destiny as qualifying            
          children.                                                                   
               Petitioner signed a public housing dwelling lease for a unit           
          located at 1717 E. Avenue I in Temple, Texas.  The lease required           
          her to pay $50 per month as rent and was to run from May 28,                
          2002, to May 27, 2003.  In the lease it is agreed that the unit             
          will be occupied only by petitioner, Glenisha McDonald, Freddick            
          Andeson, Destiny Sampson, and Derrick McKenzie.                             
               During the 2001-2002 school year, Destiny Sampson attended             
          Brown Primary School (Brown) in Smithville, Texas.  Smithville is           
          about 110 miles from Temple, Texas.1  Destiny’s report card for             
          2001-2002 has lines for “Parent's Signature”.  All of the                   
          signatures are those of “Glenda Lewis”.  Destiny continued to               
          attend Brown during the 2002-2003 school year.  Glenda Lewis’s              
          signature is the only one on the report card for the 2002-2003              
          school year.                                                                
               A “STUDENT WITHDRAWAL/RECORD TRANSFER FORM” for Derrick                
          McKenzie indicates that he entered Brown on August 19, 2002, and            
          withdrew on October 1, 2002.  On October 1, 2002, Derrick was               
          enrolled in the Meridith-Dunbar Magnet School in Temple, Texas.             
          At some point during the first semester of the 2002-2003 school             


               1The Court takes judicial notice of the approximate                    
          distances between the various towns discussed in the opinion.               
          See Fed. R. Evid. 201(b).                                                   




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