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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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