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1991. In 1993, Mr. Meyer was convicted of insurance fraud and
subsequently incarcerated. The conduct leading to his conviction
took place after the year at issue and does not concern the
matters in the instant case. Throughout 1989 petitioner resided
at Lindenhurst, New York (Lindenhurst) and, alternately,
Muttontown, New York (Muttontown).
Mrs. Meyer, a housewife and mother of six children, received
a high school diploma. She met her future husband at age 15-1/2
and married him at age 19. In 1984 petitioner and her family
moved from their 3,500 square foot ranch house in the modest
community of Lindenhurst to a 35,000-square-foot, 42-room
Georgian-style mansion situated on 14.583 acres of improved land
in the exclusive area of Muttontown. Grand-Perridine Development
Corp. (Grand-Perridine), an entity wholly owned by petitioner's
husband, acquired the estate in a highly leveraged transaction
for the purpose of subdividing the property and building homes to
sell to the public. While Mr. Meyer lived at Muttontown
continuously from 1984 through 1989, petitioner and her children
moved back and forth several times between Lindenhurst and
Muttontown due to Mr. Meyer's abusive behavior stemming from his
alcoholism. Throughout 1989 the Meyer children attended schools
in the Oyster Bay-East Norwich Central School District, the
school district for the Muttontown residence, to achieve a
semblance of stability.
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