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certified transcripts for Peter Wuol’s and Jekow Wuol’s 2002 tax
refunds, Peter and Jekow Wuol had at least $21,844 to contribute
to their family of six in 2003.12 As petitioner tried to
document only that he contributed $1,079 to the entire Wuol
family, petitioner failed to meet his burden of proof that he
contributed more than half the support for either KGT or JTW for
2003.13
Although the Court agrees that petitioner provided some
support for KGT and JTW, we cannot infer from the evidence the
amount of funds actually used to support KGT and JTW as opposed
to other members of the Wuol family. Both petitioner and Peter
Wuol testified that the money petitioner gave to Peter Wuol was
used for rent on the Wuol family apartment, clothing for the
children, and groceries for the family. Thus, most of the funds
given by petitioner were expended on the entire family, not
specifically on KGT or JTW. Furthermore, petitioner did not
substantiate the total support amounts received by KGT or JTW
from all sources or which sources. Thus, petitioner failed to
prove that he provided over half the support for either KGT or
12 For taxable year 2003, Peter Wuol earned $17,730 in
wages. In 2003, Peter Wuol received a Federal tax refund
consisting of $23 in withholding and $2,010 in earned income
credits. In 2003, Jekow Wuol received a Federal tax refund
consisting of $51 in withholding and $2,030 in earned income
credits. The sum of these amounts is $21,844.
13 The Court does not view the three proffered receipts as
reliable or sufficient.
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