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Commissioner, 56 T.C. 512, 514-515 (1971); Stafford v.
Commissioner, supra at 518.
With respect to the elder Mrs. Nwankwo, petitioners provided
credible evidence that Caroline Nwankwo remained in their home
throughout all of 2002, that she did not work outside their home,
and that they provided all of her support by way of food,
clothing, shelter, and medical care. We are satisfied,
therefore, that petitioners provided more than half of the elder
Mrs. Nwankwo’s support in taxable year 2002.
With respect to Raphael Nwankwo, petitioners provided
credible evidence that although the elder Mr. Nwankwo left their
home in late January 2002, they contributed more than half of his
total financial support for the taxable year. Petitioners
offered credible testimony that between January and August 2002,
they provided Mr. Nwankwo with $1,450 in support for food,
clothing, and medical care. In addition, petitioners also paid
approximately $700 for travel-related expenses. When he returned
to Nigeria in late January 2002, the elder Mr. Nwankwo received a
state pension of $60 a month. This was his only source of income
in Nigeria. During this time, petitioners remained the primary
source of Raphael Nwankwo’s economic support, often sending cash
to him in Nigeria. He died in August 2002.
However, while we are satisfied that petitioners provided
more than half the support for both Raphael and Caroline Nwankwo
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