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as to the actual amounts provided by petitioner for the care of
the child is distressingly vague and incomplete.
In this regard, petitioner did not keep records of how much
he spent on BMB. While petitioner was able to partially
reconstruct for the Court an approximate dollar amount of total
support provided for his niece, there is no documentation with
respect to the expended funds. In addition, petitioner’s mother
apparently provided some financial support for BMB, although
there is also no accounting for these funds. Moreover,
petitioner’s sister received “WIC” vouchers and Medicaid.
Petitioner also acknowledged that Ms. Carmicle contributed
towards rent, food, and other incidental household items as well
as for some of BMB’s expenses. Thus, we cannot clearly say that
petitioner has established the total amount of support for BMB in
taxable year 2004.
Petitioner attempted to show that he provided over half of
the support for BMB by submitting his paychecks from ABM as well
as bank account statements in Ms. Carmicle’s name. However, the
deposits to the bank account do not appear to correlate with
petitioner’s paychecks. From the information before us, we
discern that petitioner deposited two ABM checks in Ms.
Carmicle’s bank account. The two checks are: (1) October 16,
2004, in the amount of $477.51, which was deposited on October
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