-5- B. Petitioners' Family 1. Petitioner-Husband's Parents Wilma MacFarland and Tobey Peacock were petitioner-husband's parents. They were divorced before June 1957. In June 1957, Wilma MacFarland married Winston MacFarland (MacFarland). Wilma and MacFarland were divorced in 1973. Wilma MacFarland died in 1979. Wilma MacFarland lived in a mobile home. When she and MacFarland were divorced in 1973, she had almost no assets. MacFarland was required by court order to make support payments to her of $150 a month. Wilma MacFarland reported no wage or self-employment income on her tax returns for tax years 1968 to 1979. She reported less than $28,500 as wages or self-employment income during her life and never more than $3,600 in any one year. MacFarland had almost no assets when he and Wilma MacFarland were divorced in 1973. After 1973, MacFarland never earned more than $11,439 a year. After 1978, he reported no wage or self- employment income on his income tax returns. From 1980 until the mid-1980's, MacFarland worked as an apartment manager for petitioner-husband in exchange for free rent. MacFarland used his income from social security to pay his expenses. He was careful not to spend more than the amount of his Social Security checks. Petitioner-husband sometimes gave MacFarland small amounts of money. In the mid-1980's, MacFarland moved into aPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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