Maria G. Pelayo - Page 3




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          Internal Revenue Code in effect at the time the petitions were              
          filed.  The decisions to be entered are not reviewable by any               
          other court, and this opinion should not be cited as authority.             
               Respondent determined a deficiency of $2,970 in the 1998               
          Federal income tax of petitioner Maria G. Pelayo (Mrs. Pelayo) at           
          docket No. 7282-01S and a deficiency of $1,987 in the 1998                  
          Federal income tax of petitioner Jorge Pelayo (Mr. Pelayo) at               
          docket No. 7283-01S.  The issues are (1) whether either                     
          petitioner is entitled to file an individual 1998 Federal income            
          tax return using head of household filing status, and (2) whether           
          either petitioner is entitled to an earned income credit.                   
          Petitioners resided in Calexico, California, at the time the                
          petitions were filed.                                                       
                                     Background                                       
               The facts may be summarized as follows.  Throughout 1998,              
          petitioners were legally married.  In May of that year,                     
          petitioners allegedly separated.  Petitioners did not enter into            
          a formal separation agreement.  Mrs. Pelayo and petitioners’ two            
          youngest minor children, Jorge (born 1987) and Jacqueline (born             
          1984), remained at a residence at 947 Fifth Street, Calexico,               
          California (Fifth Street residence).                                        
               For approximately 2 to 3 weeks after the separation, Mr.               
          Pelayo lived at his sister’s residence in Calexico.  Mr. Pelayo             
          then moved to a motel in Los Banos, California, where he                    






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