Walter Van Eck and Friedgard Van Eck - Page 4
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Residence and Return Filings
Petitioners were residents of Wilsonville, Oregon, at the
time the petition in this case was filed. Petitioner Walter J.
Van Eck (Walter) did not file income tax returns for the tax
(calendar) years 1982 through 1986. Petitioners timely filed
joint income tax returns for the tax (calendar) years 1987 and
Individuals and Entities
Walter and petitioner Friedgard Van Eck (Friedgard) were
married in 1986. Previously, from 1973 to 1984, Walter was
married to Christine Kosydar (Kosydar). Walter's marriage to
Kosydar ended in divorce.
Gertrude (Gertrude) and William (William) Van Eck are
Walter's parents. Gertrude's maiden name was Gertrude Vermande.
At all times here relevant, Gertrude and William maintained a
legal residence in East Haven, Connecticut. Jan Van Eck (Jan) is
Walter's brother. Renate Hodges (Hodges) is Friedgard's mother.
V. Keith Martin (Martin) was a personal friend of Walter's during
the years at issue.
Walter's Education and Employment
Walter received a Bachelor of Arts degree from Reed College,
Portland, Oregon, in 1971. Walter received a Juris Doctor from
Willamette University, College of Law, Salem, Oregon, in 1991.
As of the trial of this case, Walter had not been admitted to
practice law. During the years at issue, Walter performed
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