Feliciano and Debora Ribera - Page 2

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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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