Barbara Ann Tudyman - Page 3

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                                   FINDINGS OF FACT                                     
               Some of the facts have been stipulated and are so found.                 
          A.   Petitioner                                                               
               Petitioner resided in San Carlos, California, when she filed             
          her petition.  She is a special education teacher for San Mateo               
          County.  She has taken no tax or accounting courses.                          
          B.   Petitioner’s Home                                                        
               Petitioner bought her home at 11 Buttercup Lane, San Carlos,             
          California, on November 4, 1988, for $324,000.  Petitioner’s unit             
          is one of 277 condominiums in Crestview Park.  Petitioner is a                
          member of the Crestview Park Condominium Homeowners’ Association              
          (Homeowners’ Association).                                                    
               Petitioner’s home was built in 1982.  It is the center of                
          three attached units.  She owns one-third of the building,                    
          including the roof, the foundation, and the supporting walls.                 
          Petitioner owns:  (1) The interior of her unit; (2) an undivided              
          one-third interest in the common areas, such as outside perimeter             
          walls, balconies, bearing walls, subfloors, unfinished floors,                
          pipes, plumbing, wires, and other utilities except the outlets                
          thereof in each unit; and (3) a membership in the Homeowners'                 
          Association which owns the pool, tennis courts, and recreation                
               Petitioner insures her home with the USAA Casualty Insurance             
          Co. (USAA).                                                                   

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Last modified: May 25, 2011