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Wuol. However, petitioner commented that because he gave Peter
Wuol the money in 2003, he could not remember if the money was
expended for rent or to help Peter Wuol with his children. At
trial, Peter Wuol also confirmed that petitioner gave him money
to help the Wuol family with the monthly rent.
Petitioner did not file tax returns for either 2000 or 2002.
Petitioner filed his 2001 tax return, claiming no dependency
exemption deductions, earned income credit, or child tax credit.
Jekow Wuol, filing under head of household status, listed her
sons, KGT and JTW, as dependents when she filed her 2000, 2001,
and 2002 tax returns, and she claimed an earned income credit for
KGT and JTW for those taxable years. However, Jekow Wuol did not
file a tax return for 2003. Peter Wuol, filing under head of
household status, listed children other than KGT and JTW as his
dependents when he filed his 2000, 2001, 2002, and 2003 tax
returns.
OPINION
I. Contentions of the Parties
Petitioner contends that he is entitled to dependency
exemption deductions, a child tax credit, an additional child tax
credit, and an earned income credit because he provided some
support for KGT and JTW. He maintains that KGT and JTW are
related to him as nephews because they are the children of the
half brother of his now-deceased half brother. Petitioner
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