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Petitioner and Mr. Hardy incurred various living expenses
(living expenses), including expenses for groceries, gasoline,
maintenance of the trailer house in which they lived, utilities,
and meals at restaurants, and each of them incurred certain
expenses that were attributable to their respective children.
Mr. Hardy used at least a portion of the income that was paid to
him to pay at least some of the living expenses (e.g., groceries,
gasoline, utilities, maintenance of the trailer house, and meals
at restaurants).
Petitioner and Mr. Hardy did not have any house mortgage,
automobile loan, or medical expenses, nor did they give each
other any expensive or lavish gifts.
During 1985, petitioner purchased a parcel of land in
Golconda, Nevada (Golconda land), on which she made a security
deposit of $1,100 and monthly mortgage payments of approximately
$300. Petitioner obtained an $11,000 grant from the Shoshone
Indians that was used to buy the building materials that she and
Mr. Hardy utilized around 1985 to build a house on the Golconda
land.
At no time during the years at issue or at any other rele-
vant time did petitioner and Mr. Hardy enter into a written
agreement to keep their respective property separate and not
subject to the community property law of the State of Nevada.
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