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incorporated into our findings by this reference. At the time
the petition in this case was filed, petitioner resided in Days
Creek, Oregon.
On August 25, 1995, petitioner signed Forms 1040 for 1992,
1993, and 1994, reporting taxable income of zero for each of the
taxable years in issue.
Petitioner, a timber worker displaced by the spotted owl
controversy, lives with his wife and daughter more than 20 miles
from the nearest town, on property he and his wife bought in the
1960's. Petitioner and his family live very simply. They use a
gravity-driven water-powered generator for electricity, burn wood
which they gather themselves for cooking and heat, and grow their
own vegetables. Petitioner and his wife drive an old car and
occasionally use their pickup truck (the truck). Generally,
petitioner does not keep the truck insured because he uses it
only to transport wood on his property. When petitioner takes
the truck on the highway, he telephones the insurance company 1
or 2 days before his anticipated trip, they put insurance on the
truck, and petitioner is charged a set rate for each day of
coverage. From June 24, 1991, to the present, petitioner has
paid approximately $39 per month in automobile insurance.
Petitioner has no telephone, no mortgage, and no utility bills.
Petitioner's daughter, who was 11 years old at the time of trial,
is home schooled through the Christian Liberty Academy, and her
only educational expenses are textbooks, which cost petitioner
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