Carla J. Zimmerman - Page 4

                                        - 4 -                                         
          took off" and Mr. Zimmerman needed her help.  Then, petitioner              
          and Mr. Zimmerman had a disagreement about his need for certain             
          lumber supplies he wished to purchase, and Mr. Zimmerman no                 
          longer wanted her involved in the business.  After that, to                 
          preserve marital harmony, petitioner did not attempt to discuss             
          business matters with her husband.  Mr. Zimmerman began using               
          Rosie's Accounting Service, Inc., to maintain the books for the             
          business.  On a few other occasions during the years at issue,              
          however, petitioner wrote checks from the business account.                 
               Mr. Zimmerman kept receipts and deposit slips in a box in              
          his truck; he usually kept invoices and the checkbook in the box            
          in the truck (excluding the period when petitioner kept the                 
          checkbook at home).  Mr. Zimmerman also had a filing cabinet in             
          the house.  When writing checks at home, Mr. Zimmerman would                
          write the checks at the dining table.  At the end of the month,             
          he would take the records to the accountant.                                
               The Zimmermans had a second checking account with Security             
          in the name of "Charles R. or Carla J.M. Zimmerman" which they              
          used primarily for household expenses (the household account).2             
          Both spouses were authorized signatories on the household                   
          account, but petitioner had sole responsibility for running the             
          household and paying the personal and family expenses from the              


          2  The loan on Mr. Zimmerman's truck was paid from the                      
          household account; those payments totaled $2,431.22 in 1988 and             
          $2,640.24 in 1989.                                                          




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011