James A. Petrie IV - Page 4

                                        - 4 -                                         
          Order), the Court entered a decree for dissolution of                       
          petitioner's and Ms. Petrie's marriage.  The Final Orders awarded           
          petitioner the family residence, and granted Ms. Petrie the right           
          to remain in the family residence until August 1992.  Ms. Petrie            
          was awarded the Arizona rental property subject to the                      
          outstanding mortgages.                                                      
               The Final Orders made reference to petitioner's AT&T                   
          retirement income as follows:                                               
               The Court finds that the Husband is the recipient of a                 
               pension from AT&T which was accumulated during the                     
               course of the marriage and is, therefore, marital                      
               property subject to division by this Court.  From the                  
               evidence, the Court has determined that both parties                   
               have made substantial contributions during the course                  
               of the marriage, and that it would be inequitable to                   
               not grant the Wife any interest in the proceeds of this                
               pension.  From the testimony, the court finds the                      
               present amount being paid under the pension is                         
               $1,849.87 per month.  It is ordered that the parties                   
               shall divide equally the income from the pension                       
               commencing March 1, 1992.  [Emphasis added.]                           
               Ms. Petrie and the three dependent children moved from the             
          family residence to the Arizona rental property in March 1992.3             
          At that time, petitioner took possession of the family residence.           
          After regaining possession of the family residence, petitioner              
          first timely filed a 1991 joint Federal return and in May 1992              
          filed an unsigned 1990 joint Federal return.4                               

          3         Ms. Petrie and the dependent children moved from the family       
          residence in March 1992 although the Final Orders provided for them to remain
          in the family residence until August 1992.                                  
          4         Subsequent to the filing of the 1990 joint Federal return,        
          petitioner signed a declaration, under the penalties of perjury, that he    
          examined the 1990 joint Federal return and to the best of his knowledge and 

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  Next

Last modified: May 25, 2011