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way to a family activity, or to get funds for household expenses
from Mr. Womack or Ms. Stroup. However, petitioner did not
perform any services for the property services business in 1989
and 1990.
Petitioner began working as a secretary in January of 1989.
She was employed on a full-time basis from May 1989 through 1990
by Interprop, Inc., as a secretary at a construction site. She
had no other job during this period. Her wages were $12,803 in
1989 and $17,471 in 1990.1
Mr. Womack also worked as a baseball umpire. The record
does not show when Mr. Womack umpired, the amounts he was paid
for umpiring, or when those amounts were paid. It was Mr.
Womack's recollection that most of the schools for which he
umpired did not issue him a Form W-2 or 1099. The Form W-2 for
Mr. Womack attached to the 1990 return reflects wages of $1,000,
but the name of the employer does not appear on this Form W-2.
Family Finances
During the Womacks' marriage, petitioner and Mr. Womack
divided household expenses between them. During 1989 and 1990,
petitioner had a personal bank account at Brevard Federal Bank in
1 The parties stipulated that petitioner's 1990 wages were
$18,471; this is the amount on Line 7 of the Womacks' 1990
Federal income tax return. However, after entering into this
stipulation, respondent located the original copy of the 1990
return with two Forms W-2 attached. One Form W-2 showed wages of
$1,000 for Mr. Womack; the other, wages of $17,471 for
petitioner.
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