- 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.
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