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by petitioner during any of the 3 years in this case. Respondent
has not cited any instance in which petitioner actually exercised
control over the funds he transferred. Rather, during 1991 and
1992 Peggy Layman exercised sole dominion and control over the
funds transferred to the joint account in Conifer, Colorado.
Furthermore, when Peggy Layman moved to West Virginia in 1992,
she opened her bank account without petitioner having any
interest in the account.
Moreover, the record is replete with evidence that
petitioner did not act as if he were solely entitled to the
income in 1991, 1992, and 1993. During 1991, 1992, and 1993,
petitioner provided substantial income for the benefit of the
marital community. Petitioner transferred substantial funds to
his wife for her support and the support of their three youngest
children in 1991 and in 1992. During calendar year 1991,
petitioner received taxable wages in the amount of $35,235.
During calendar year 1991, petitioner made 15 separate wire
transfers to Peggy Layman totaling $10,800. In addition,
petitioner sent two checks to Peggy Layman during calendar year
1991, totaling $700. During calendar year 1992, petitioner
received taxable wages in the amount of $60,414. During calendar
year 1992, petitioner made 24 separate wire transfers to Peggy
Layman totaling $10,915. In addition, petitioner sent two checks
to Peggy Layman during calendar year 1992, one for $600 for his
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