Catherine H. Poole, f.k.a. Catherine H. Dames - Page 3

                                         -3-                                          
          Background                                                                  
               Petitioner, known as Catherine H. Poole at the time of trial,          
          was married to Dr. John R. Ibach, Jr. from March 24, 1959, until            
          May 27, 1983.  At the start of their marriage, petitioner worked as         
          a registered nurse, supporting her husband, who was completing his          
          residency following medical school. Dr. Ibach became a                      
          cardiovascular surgeon.                                                     
               After petitioner gave birth to her first child in 1961, she no         
          longer worked outside  the  home.  Petitioner  and  Dr.  Ibach              
          subsequently had four more children. Although petitioner primarily          
          stayed home to raise the children, she also assisted her husband in         
          his office.                                                                 
          Petitioner's Divorce From Dr. Ibach                                         
               On May 27, 1983, petitioner and Dr. Ibach were divorced by the         
          Circuit Court in and for Duval County, Florida, in a Final Judgment         
          of Dissolution of Marriage (the divorce decree).2  Petitioner and           
          Dr. Ibach submitted separate financial affidavits to the Court,             
          each dated May 27, 1983: Dr. Ibach reported the current value of            
          his and petitioner's assets to be $943,750; petitioner reported the         




               2    Attached to the Final Judgment of Dissolution of                  
          Marriage (the divorce decree) was a Stipulation (dissolution                
          stipulation) between petitioner and Dr. Ibach (entered into on              
          May 25, 1983), which was adopted and incorporated by reference              
          into the divorce decree.  A substantial portion of the divorce              
          decree mirrors provisions of the dissolution stipulation.                   




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