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instant case. When they filed their petition, petitioners
resided in Longwood, Florida.
Petitioners were married at the time they filed their
petition, are currently married, and have always had a "smooth"
marital relationship. Petitioner Michael B. Butler (petitioner's
husband) has always applied all of his income toward the benefit
of his family. Throughout their 35-year marriage, petitioner's
husband has never concealed any assets from petitioner and has
always told her about his financial endeavors.
Petitioner's husband operates a lucrative surgical practice
in three Florida locations: Orlando, Apopka, and Altamonte
Springs. Petitioner's family lived quite comfortably, with a
very high standard of living, during 1992. They paid $19,963 in
home mortgage interest during 1992, making their monthly mortgage
payment more than $1,600. Their average monthly electricity bill
during 1992 was greater than $275, and their average monthly
phone bill was more than $100. Petitioner had credit cards from
various upscale department stores, including Saks Fifth Avenue,
Jacobsen's, Nieman Marcus, Dillard's, and Burdines. During the 8
months of 1992 for which petitioner provided canceled checks,
petitioner spent $5,162.55 at such department stores. During
1992, petitioner also had credit cards at Sears and Montgomery
Ward department stores, and had a Visa Gold charge card.
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