Betty J. Shackelford - Page 4

                                        - 4 -                                         
               During 1989, Mr. Maynard was a certified public accountant             
          and a partner in Maynard & McDonald, an accounting firm.  Maynard           
          & McDonald provided payroll services for petitioner's business.             
          A checking account in the name of Maynard & McDonald Trust was              
          maintained at the Bank of Alex Brown.  The purpose of the trust             
          account was to handle funds for Maynard & McDonald partnership              
          clients.  Funds deposited into the account were not included in             
          the income of Maynard & McDonald partnership.                               
               Renata Reeves Hernandez (Renata) is petitioner's daughter.             
          During most of 1989, Renata resided in Albuquerque, New Mexico.             
          Renata moved to Marysville, California, in October 1989.  Prior             
          to moving to California in 1989, Renata translated English                  
          letters and documents into Spanish for use in petitioner's                  
          business.  Petitioner would mail or fax the documents to Renata             
          in Albuquerque, and Renata would translate and return them.                 
          After Renata moved to California in 1989, she went to work for              
          petitioner's business as a translator and a job developer,                  
          working with petitioner's Hispanic clients.                                 
               For purposes of convenience, the additional findings of fact           
          with respect to respondent's specific determinations will be                
          combined with our discussion of each issue.                                 

          Marital Status                                                              

               On her 1989 Federal income tax return, petitioner designated           
          her filing status as "single".  The first issue for decision is             




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