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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
name.
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
year.
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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Last modified: May 25, 2011