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Petitioner was married to Victor Madrigal (Mr. Madrigal) in
Mexico in 1969. Petitioner and Mr. Madrigal came to the United
States in 1979 and settled in Alice, Texas. Petitioner and Mr.
Madrigal rented a house in Alice, and Mr. Madrigal began working
in construction. Petitioner and Mr. Madrigal have six children.
Petitioner and Mr. Madrigal bought a four-bedroom house on
Beckham Street in Alice in 1982. In 1989, petitioner and Mr.
Madrigal experienced marital difficulties, and Mr. Madrigal left
the house on Beckham Street for a time. Mr. Madrigal left Alice
at different times to work in Corpus Christi, Houston, and
Chicago.
Only four of petitioner's children lived with petitioner
during the 1993 and 1994 tax years. Petitioner worked as a home
provider in 1993 and 1994. As a home provider, petitioner worked
with senior citizens in their homes.
When Mr. Madrigal was working he provided support for the
children. Additionally, petitioner received food stamps for 1993
and 1994. Petitioner could not recall the amount of support Mr.
Madrigal provided or the amount of food stamps she received for
the years in issue.
Petitioner permitted Mr. Madrigal to claim one of the
children, Victor, Jr., as a dependent for the 1993 tax year on
his individual income tax return because Mr. Madrigal was giving
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