Andre L. Wilson - Page 8

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          residence which petitioner claims he, Ms. Orr, and her children             
          live in is solely in Ms. Orr’s name, and (2) that the bills which           
          result from the residential expenses are also only in Ms. Orr’s             
               Petitioner’s legal address is still listed as his parents’             
          address.  Petitioner testified that he has not changed his legal            
          address since moving in with Ms. Orr because Ms. Orr’s residence            
          is not equipped to receive mail.  Petitioner claims that he and             
          Ms. Orr are in the process of obtaining a post office box.                  
               Petitioner also testified that he supported KO and NW during           
          taxable year 2003.  However, petitioner failed to provide the               
          Court with any significant corroborative evidence showing that he           
          provided over half of KO and NW’s support during the 2003 taxable           
               Upon the basis of the record before us, we find that                   
          petitioner has not established that his home during taxable year            
          2003 was the principal place of abode of KO and NW.  Further, we            
          find that petitioner has failed to establish the total support              
          costs for the claimed individuals, KO and NW, and that he                   
          provided at least half of that amount.  Respondent’s                        
          determination on this issue is sustained.                                   

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