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any time prior to December 31, 1993. Petitioner and Peggy Layman
were divorced in taxable year 1994.2
During the calendar years 1991, 1992, and 1993, petitioner
was a resident of Phoenix, Arizona. Arizona is a community
property state. Peggy Layman was never a resident of Arizona in
the calendar years 1991, 1992, or 1993. Peggy Layman was a
resident of Bailey, Colorado, during calendar year 1991, and from
January through July 1992. From August 1992 through December
1993, Peggy Layman was a resident of Grafton, West Virginia.
Colorado and West Virginia are not community property states.
During the calendar year 1991, petitioner received taxable
wages in the amount of $25,380 from GTE Health Systems, Inc.
Petitioner also received taxable wages in the amount of $9,855
from Mark F. Johnson, Inc. during 1991. During the calendar year
1992, petitioner received taxable wages in the amount of $60,414
from GTE Health Systems, Inc. During the calendar year 1993,
petitioner received taxable wages in the amount of $18,202 from
GTE Health Systems, Inc., and taxable unemployment compensation
in the amount of $4,810. Petitioner did not inform Peggy Layman
2We note that both petitioner and Peggy Layman filed for
divorce in 1994, and that the record contains two separate
dissolutions of marriage. On Sept. 20, 1994, the marriage was
dissolved in civil action number DR 94-06121 in the Superior
Court of the State of Arizona, in and for the County of Maricopa.
On Sept. 26, 1994, the marriage was dissolved in civil action
number 94-D-56 in the Circuit Court of Taylor County, West
Virginia.
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