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temporarily worked as an agricultural laborer. Mr. Pelayo’s
employer, The Growers Co., Inc. (Growers), paid all the expenses
he incurred at the motel. Mr. Pelayo resided at the motel until
July or August of 1998, when he returned to his sister’s
residence. Mr. Pelayo resided with his sister until December of
1998. He then rented a home on Second Street in Calexico (Second
Street residence). Petitioners reunited in January of 1999, and
Mrs. Pelayo, Jorge, and Jaqueline moved into the Second Street
residence.
Petitioners’ oldest daughter, Maria (born September 1980),
stayed with Mr. Pelayo from May or June of 1998 until September
of that year when she returned to high school in Calexico. At
least during part of this time she was also working for Growers.
Maria resided with Mrs. Pelayo at the Fifth Street residence for
the first 5 or 6 months of 1998 and the last 3 months of 1998.
While Mr. Pelayo was working in Los Banos, he gave Mrs.
Pelayo approximately $70-80 weekly for her household expenses.
Additionally, Mr. Pelayo paid the $400 monthly rent for the Fifth
Street residence.
Mr. and Mrs. Pelayo filed separate 1998 Federal income tax
returns, each claiming head of household filing status. Mrs.
Pelayo claimed dependency exemption deductions for Jorge and
Jacqueline. Mr. Pelayo claimed a dependency exemption deduction
for Maria. Each petitioner claimed an earned income credit based
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