- 2 -
Respondent determined a deficiency in petitioner’s Federal
income tax of $3,301 for the taxable year 2000. The issue for
decision is whether petitioner is treated as not married under
section 7703(b), thereby entitling him to head-of-household
filing status and an earned income credit.
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner resided in El
Cajon, California, on the date the petition was filed in this
case.
Petitioner and his former wife, Laila M. Elsawah (Ms.
Elsawah), received an Islamic divorce on April 2, 1999.1 The
following month, petitioner filed a petition for dissolution of
marriage with the Superior Court of San Diego County. However,
this suit was abandoned, and no divorce was obtained as a result
thereof. After receiving the Islamic divorce, Ms. Elsawah
continued residing in the same residence as petitioner, a
residence which they jointly owned. Ms. Elsawah moved into the
basement while petitioner and their two children resided in the
upper levels. Ms. Elsawah, who was working and who was involved
in another relationship, spent little time in the residence. She
permanently left the residence in October 2001. Throughout this
1This Court need not, and clearly cannot, rule upon the
validity of such a religious divorce. We accept petitioner’s
testimony that he received the divorce.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011