- 3 -
All Rule references are to the Tax Court Rules of Practice and
Procedure.
Some of the facts have been stipulated and are found
accordingly. The stipulation of facts and attached exhibits are
incorporated herein by this reference.
FINDINGS OF FACT
Petitioner resided in Long Beach, California, at the time she
filed the petition.
Petitioner is a citizen of the United Kingdom. After working
as a secretary, petitioner joined the Royal Navy, where she met
Gordon Aston. They married in 1946. Petitioner and her husband
originally resided in Manchester, England. Petitioner stayed at
home for several years to care for their two children, and
subsequently attended a training college for teachers. Petitioner
became a college instructor. Her husband was a police officer with
the Manchester City Police Force.
In 1972, Mr. Aston retired and moved with petitioner to the
Isle of Man, off the coast of England. At that time, petitioner's
daughter resided in the United States.
In 1977, petitioner's son moved to the United States. In
1979, petitioner and her husband sold their house on the Isle of
Man and moved to California to be closer to their children.
Until his death on December 31, 1984, petitioner's husband
handled the couple's financial affairs.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011