Benigno Antonio Gasparutti - Page 3

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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                

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