- 3 -
incorporated herein by this reference. Petitioner resided in
Hopkins, South Carolina, on the date the petition was filed in
this case.
In March of 1995, petitioner and Paula B. Lewis (Ms. Lewis)
were married. Ms. Lewis had a child, KM, from a previous
relationship. Petitioner and Ms. Lewis had two children during
their marriage, BL and JL. Petitioner and Ms. Lewis also had two
foster children, BW and DD, in their custody during the taxable
years in issue. DD is the only child at issue in the present
case. On June 3, 1999, the South Carolina Department of Social
Services issued to petitioner and Ms. Lewis a license to conduct
a foster family boarding home under the provisions of Act Number
334, Section 3, enacted March 10, 1986. DD was placed with
petitioner and Ms. Lewis by Growing Home, a branch of South
Carolina Social Services, from April 9, 2000, through October 1,
2001.
Petitioner and Ms. Lewis separated in taxable year 2000. At
that time, petitioner moved out of their house. At the time of
trial, petitioner and Ms. Lewis were still trying to reconcile,
but were not formally divorced.
Petitioner and Ms. Lewis purchased their house in 1999 using
their combined funds. The house was titled solely in Ms. Lewis’s
name. Ms. Lewis claimed a deduction for the home mortgage
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011