- 7 -
which his employers withheld Federal and State income and
employment taxes, were petitioners' sole source of support.3 In
the years 1981 to 1985, Mark earned gross income of $129,962,
$199,407, $442,517, $243,373, and $317,538, respectively. At
home, Marla focused on keeping an air of normality about her life
and that of their children by paying the bills and performing
other essential tasks, even as she denied the increasing severity
of Mark's drug use problem and feared to confront him about it.
Petitioners' family spending pattern remained relatively
constant throughout the years in issue. However, the record of
their year-by-year expenditures is fragmentary because checks,
check registers, and other records are missing for tax years 1981
and 1985.
The record shows that Mark and Marla habitually used cash
for much of their consumption during the entire period of 1981 to
3Mark's employers only withheld a portion of the taxes owed.
Petitioners paid substantial additional amounts of taxes due for
each year when they eventually filed their delinquent returns on
Aug. 26, 1987:
Amount Additional
Year Withheld Tax Owed
1981 $28,159 $7,934
1982 42,891 23,421
1983 113,351 61,862
1984 57,177 25,384
1985 71,533 43,596
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