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Paul. Throughout the period during which petitioners lived in
the Walker Street property, they also paid for their electricity,
gas, and telephone usage at that property.
In May 1994, petitioners moved to 1728 East Tabor Street,
Indianapolis (East Tabor Street property). On August 1, 1994,
Mr. Owens assumed a mortgage on the East Tabor Street property
from Douglas H. Tussey (Mr. Tussey). On August 3, 1994, Mr.
Tussey executed a warranty deed conveying the East Tabor Street
property to Mr. Owens. On the same date, petitioners purchased
homeowner’s insurance from State Farm Insurance Company for which
they paid an annual premium of $265. During 1994, petitioners
paid a total of $10,354.50 to Mr. Tussey and a total of $1,000 to
Re-Max Preferred Realty toward the purchase of the East Tabor
Street property.
The mortgagee for the East Tabor Street property was Amer-
ica’s Mortgage Servicing, Inc., later known as First Nationwide
Mortgage Corporation. During 1994, petitioners made mortgage
payments totaling at least $1,050.13 to America’s Mortgage
Servicing, Inc. During 1995, they made mortgage payments of at
least $3,192.14 to America’s Mortgage Servicing, Inc., later
known as First Nationwide Mortgage Corporation. Throughout the
period during which petitioners resided at the East Tabor Street
property, they also paid for their gas, telephone, water, and
electricity usage at that property.
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