Patricia M. Mora, F.K.A. Patricia Rasberry - Page 3




                                        - 3 -                                         
          both contend that petitioner is not entitled to relief under                
          either section 6015(b) or (c).                                              
               We sustain respondent’s determination that petitioner is not           
          entitled to relief under section 6015(b), but hold that                     
          petitioner is entitled to partial relief under section 6015(c).             
                                  FINDINGS OF FACT                                    
               Most of the facts have been stipulated and are so found.               
          The stipulation of facts and the related exhibits are                       
          incorporated by this reference.  Petitioner and intervenor both             
          resided in California at the time their petition and request for            
          intervention, respectively, were filed with this Court.                     
               Petitioner was born in 1962 and came to the United States              
          from Uruguay in June 1984.  Before moving to the United States,             
          petitioner obtained the equivalent of an associate’s degree in              
          business administration from a community college in Uruguay.                
          Petitioner is fluent in English.                                            
               Intervenor was born in 1955 and is not a college graduate.             
               Petitioner and intervenor were married on November 30, 1984.           
          In 1985 and 1986, petitioner and intervenor both worked at the              
          California State capitol.  Petitioner worked as a clerk for an              
          assemblywoman, and intervenor worked for the California State               
          senate.  Petitioner and intervenor filed joint Federal income tax           
          returns for 1985 and 1986.                                                  








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