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the issues remaining are (1) whether petitioner1 properly
deducted $13,9682 as alimony in 1991; and (2) whether petitioner
substantiated that he paid $190 to his former wife in 1992 as her
share of his royalty payments.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioners resided in
Tahoe Valley, California, at the time the petition was filed in
this case.
On December 11, 1989, the Superior Court of California,
Santa Clara County, entered judgment dissolving the marriage of
petitioner, Feliciano M. Ribera (a.k.a. Feliciano M. Rivera) and
his wife, Maria Elena Rivera (Maria). In order to collect her
spousal support, Maria garnished petitioner's wages.
During the divorce proceedings, the State court found that
petitioner attempted to and did, in fact, hide and dispose of
community assets. Due to petitioner's conduct, the court ordered
petitioner to pay Maria's attorney's fees.
In order to collect the awarded fees and costs, Maria's
attorneys, Peters, Peters & Ellingson (hereinafter Peters, et
al.), garnished petitioner's wages. Subsequently, Peters, et
1 Hereinafter, all references to petitioner refer to
Feliciano Ribera.
2 All dollar amounts are rounded to the nearest dollar.
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