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At the time that the petition was filed, petitioners resided
in Buffalo, New York.
During the years in issue, petitioner worked for the City of
Buffalo as a court advocate in a program known as Hispanics
United of Buffalo. In his civil service job, petitioner worked
approximately 28-30 hours per week. Petitioner Jane M. May (Mrs.
May) worked as a full-time teacher for the Buffalo Board of
Education.
Since 1974, petitioner has been buying, selling, renting,
and managing real estate properties.3 At the beginning of 1996,
he owned 18 doubles consisting of 36 rental units, two lots, and
three garages in North Buffalo, New York.4 (These properties are
collectively referred to as the rental properties.) By the end
of 1996, he had sold two of the doubles. During the years in
issue, he rented approximately 30 of the units to tenants with
special needs, e.g., handicapped people, senior citizens, and
people receiving social services, and he rented the remaining
units to other tenants. Petitioner personally manages the rental
properties, which includes finding tenants for the units,
collecting and depositing rent, making the mortgage payments, and
inspecting the units. Although petitioner makes minor repairs,
3 On the basis of the record, it appears that Mrs. May was
not involved in petitioner’s real estate activities.
4 “Doubles” are residential duplexes with units situated on
the ground and second levels.
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Last modified: May 25, 2011