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VI. Conclusion
The Court found the testimony of petitioner and Peter Wuol
to be sincere and credible. Although the Court applauds
petitioner’s efforts to support himself and help support Peter
Wuol’s entire family, the record does not indicate that he
provided over half the support for either child. Equally as
important, petitioner did not establish that he was related to
KGT or JTW within the meaning of section 152. Therefore,
petitioner is not entitled to dependency exemptions for KGT or
JTW, an earned income credit, a child tax credit, or an
additional child tax credit, and he is liable for the deficiency
as determined by respondent.
To reflect the foregoing,
Decision will be entered
for respondent.
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