T.C. Summary Opinion 2005-73
UNITED STATES TAX COURT
ELPIDIO LOZOYA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8495-03S. Filed June 6, 2005.
Elpidio Lozoya, pro se.
Kelli Todd, for respondent.
HOLMES, Judge: Elpidio Lozoya’s marriage is a stormy one,
and he has often been left alone to tend to their two children.
2001 was especially difficult for the Lozoyas, and Mr. Lozoya
filed a tax return by himself that year, claiming an earned
income tax credit (EITC) for his two children. His right to an
EITC turns on whether and when his wife left him that year.1
1 The case was tried under Internal Revenue Code section
7463. (All section citations are to the Code as in effect for
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