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FINDINGS OF FACT
Some of the facts have been stipulated. These stipulations
and the exhibits submitted therewith are incorporated herein by
this reference. During the subject years, Mr. Evans and
Ms. Evans (collectively, the Evanses) were husband and wife.
Mr. Evans died in 1993, and Ms. Evans was named executrix of his
estate. When Ms. Evans (in her individual capacity and in her
capacity as executrix of Mr. Evans' estate) petitioned the Court,
she resided in Carrizo Springs, Texas.
Ms. Evans graduated from high school in 1966, and she
completed 6 weeks of college. After leaving college, she worked
as a bank teller. She also worked in a dress shop that she
started with her sister. Ms. Evans was a housewife during the
subject years.
On August 24, 1992, the Evanses filed a 1989 through 1991
Form 1040, U.S. Individual Income Tax Return, using the filing
status of "Married filing joint return". The returns reported
that the Evanses received income from oil and gas royalties of
$74,693, $98,726, and $94,733 during the respective years. The
Evanses deposited all of these royalties into their joint
checking account (the joint account); Ms. Evans held the
checkbook for the joint account, and she used this account to pay
the household expenditures. The Evanses' 1989 through 1991 Forms
1040 also reported that the Evanses were entitled to deduct
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Last modified: May 25, 2011