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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
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