- 2 - Background Some of the facts have been stipulated and are so found. At the time the petition was filed, petitioner resided in San Francisco, California. Petitioner holds undergraduate and graduate degrees in clinical psychology. She received her bachelor’s degree from Barnard College in 1987. She received her master’s degree and Ph.D. from the University of Michigan in 1990 and 1993, respectively. From 1983 through 1993, she amassed over $40,000 in student loans. Approximately $15,000 of her student loans relate to the educational expenses incurred for her bachelor’s and master’s degrees. The balance of the loans relate primarily to expenses she incurred for personal therapy that she was required to take as a Ph.D. candidate. As of November 3, 1997, the outstanding balance on her student loans was $41,700.69. During 1996, she paid $3,709.33 of interest on these loans. During 1996, petitioner was employed as a development specialist by Bay Area Addiction and Treatment, Inc. in San Francisco, California (the clinic). Typically, she worked at the clinic from Monday through Friday from 7:00 a.m. until 3:00 p.m. The income she earned from the clinic is reported as wages on her 1996 Federal income tax return, and the expenses she incurred as an employee of the clinic are deducted as miscellaneous expensesPage: Previous 1 2 3 4 5 6 7 Next
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