Elsie R. Garza - Page 4

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               During the years at issue, petitioner was married to Mario             
          O. Garza (Mr. Garza).  Petitioner and Mr. Garza have been married           
          for nearly 25 years.  They physically separated on March 8, 2001,           
          when they were evicted from their home.  Petitioner has resided             
          with her mother since the eviction.  Mr. Garza moved in with his            
          father sometime in October or November 2001.  Although she lived            
          apart from him, petitioner frequently received mail, including              
          tax information, addressed to Mr. Garza.  Accordingly, Mr. Garza            
          went to petitioner’s mother’s house nearly daily to pick up his             
          mail.  Petitioner visited Mr. Garza at least two to three times a           
          week at his father’s house.  Thus, petitioner and Mr. Garza                 
          remained married and maintained contact with each other after               
          their eviction and physical separation.                                     
               Petitioner was employed during the years at issue by Aetna             
          Insurance Co. processing medical claims.  Though technically                
          retired since 1998, Mr. Garza continued to receive nonemployee              
          compensation from renewed life insurance policies (renewal                  
          income) he had sold while he was employed as an independent                 
          insurance agent by American Income Life Insurance Co. (AILIC).3             

               3As an agent for AILIC, Mr. Garza sold insurance policies              
          and earned a commission for each sale.  AILIC advanced him                  
          anticipated commissions and paid for certain expenses he                    
          incurred.  These amounts were added to Mr. Garza’s outstanding              
          account balances due to AILIC.  During the time he worked for               
          AILIC, these advances and expenses amounted to almost $90,000.              
          During the years at issue, all commissions coming to and                    
          creditable to Mr. Garza were applied to his outstanding account             

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