T.C. Summary Opinion 2003-20
UNITED STATES TAX COURT
MARIA G. PELAYO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
JORGE PELAYO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 7282-01S, 7283-01S. Filed March 14, 2003.
Maria G. Pelayo, pro se in docket No. 7282-01S.
Jorge Pelayo, pro se in docket No. 7283-01S.
Karen Nicholson Sommers, for respondent.
POWELL, Special Trial Judge: These consolidated cases1
were heard pursuant to the provisions of section 74632 of the
1 These cases were consolidated for purposes of trial,
briefing, and opinion because they involve common questions of
fact and law arising from the alleged marital separation of
petitioners.
2 Unless otherwise indicated, subsequent section references are
to the Internal Revenue Code in effect for the year in issue.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011