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Background
Some of the facts were stipulated. Those facts, with the
attached exhibits, are so found and are made a part hereof.
Petitioner is married to Grant Smith, and she resided in
Portage, Utah, when she filed the petition in this case.
Petitioner was married to Mr. Scott from September 5, 1975,
until they were divorced on January 8, 2001. She and Mr. Scott
(collectively the Scotts) had three children, who are now adults.
Mr. Scott died on December 24, 2003. Mr. Scott was an
accountant who worked for an accounting firm while he and
petitioner were married. He also operated a part-time
bookkeeping service business.
Petitioner has a high school education. She worked part
time while she was married to Mr. Scott. During the years at
issue, she was employed part time as a substitute secretary/clerk
for a school district and as a shipper for a distribution center.
In 1991, she also occasionally provided janitorial services.
The Scotts also operated a business called Karnival Klassics
from their home. Petitioner supplied games and puzzles to
organizations that were putting on carnivals, and she and her
children performed as clowns during the carnivals. Mr. Scott
kept the records for the business. An organization paid half the
fee before the event so that petitioner could purchase supplies.
After the event, the organization sent a check for the balance of
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Last modified: November 10, 2007