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that they would not call any witnesses, and the case was
submitted on the stipulated facts.
FINDINGS OF FACT
Petitioner resided in Tampa, Florida, at the time she filed
her petition. Petitioner was married and had no dependent
children during the years in issue.
During 1992, petitioner was employed by Wal-Mart and
Fireman’s Fund and received wage income from those employers in
the amounts of $1,196 and $16,644, respectively. During 1993,
petitioner was employed by Fireman’s Fund and received wage
income of $16,948. During 1994, petitioner was employed by
Fireman’s Fund, Montgomery Ward, Data Input Services, and
Physicians Healthcare and received wage income from those
employers in the amounts of $16,274, $1,782, $1,728, and $1,513,
respectively. During 1995, petitioner was employed by Physicians
Healthcare and Burns & Wilcox and received wage income from those
employers in the amounts of $10,839 and $6,564, respectively.
During 1996, petitioner was employed by Burns & Wilcox and the
U.S. Postal Service and received wage income from those employers
in the amounts of $5,326 and $14,765, respectively. Petitioner
received Forms W-2, Wage and Tax Statement, reflecting these
wages.
In 1992, petitioner received $1,368 from Fireman’s Fund
ESOP. In 1994, petitioner received $6,102 in pension income from
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