- 3 -
resulting from that motion, the stipulation of facts, and the
attached exhibits are incorporated herein by this reference.
Petitioners resided in Largo, Florida, at the time they
filed their petitions in this case.
Background
Petitioners are husband and wife and have been married since
1966. In 1977 or 1978, petitioners, who were then about 50 years
of age, moved from St. Louis, Missouri, to Florida. During at
least the years 1979 through 1986, petitioner Donald J. Miravalle
(Mr. Miravalle) was also known as Don King, and petitioner
Lillian Joy Miravalle (Mrs. Miravalle) used her maiden name, Joy
Smythe, for business activities.2 During the years 1979 through
1986, petitioners were engaged in the manufacture and sale of
marine air conditioners which they conducted through a sole
proprietorship known variously as King-Air, King Marine, or King
Marine Air Conditioning.
In 1979, petitioners rented industrial space comprising
about 1,260 square feet from Vincent Morelli for the purpose of
building air conditioners for boats. On November 26, 1982, Mr.
Miravalle, using the alias Donald J. King, entered into a 2-year
lease for approximately 3,500 square feet of space for the period
beginning on January 1, 1983, on behalf of King Marine Air
2 Mrs. Miravalle goes by her middle name Joy, rather than
her first name Lillian.
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