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Mag because it was the only employment he could find. Due to the
distance between Aliso Viejo and Ontario (58 miles), petitioner
moved to Ontario where he rented an apartment for $750 per month.
Before September 1992, petitioner resided in Aliso Viejo
with his ex-wife and their two children, who were attending
Saddleback College. According to petitioner, they lived together
for economical reasons. Petitioner and his ex-wife had been
divorced in 1990, and his ex-wife was granted sole physical and
legal custody of their two minor children, one of whom was
Douglas Gasparutti. Petitioner was ordered to pay child support
of $168 per child per month. Petitioner considered the residence
in Aliso Viejo his permanent residence; after moving to Ontario,
he drove back to Aliso Viejo on weekends. Petitioner’s ex-wife
was the tenant and paid the rent at the Aliso Viejo residence.
At some point in 1995, petitioner was evicted from his
apartment in Ontario. Petitioner testified that his landlord
took all of his belongings and paperwork and that he never
recovered them.
On his Schedule A for 1994, petitioner claimed the following
expenses: $5,076.40 for medical expenses,3 $2,515.42 for State
and local income taxes,4 $3,935.71 for other taxes,5 and
3 This is the amount that exceeds 7.5 percent of adjusted
gross income.
4 This amount includes California State income tax withheld
(continued...)
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