Julian O. Von Kalinowski and Penelope J. Von Kalinowski - Page 11

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          support.  Mr. Von Kalinowski retired from his law firm in 1985 at           
          the age of 68.  During the years 1995 through 1999, his                     
          retirement income from the firm averaged $280,000.  During this             
          same time period, Mr. Von Kalinowski’s royalty income derived               
          from his legal treatises averaged $147,000 annually.  Lastly, Mr.           
          Von Kalinowski receives an annual pension from the Naval Reserve            
          of $17,138.9                                                                
               Petitioner is currently employed as the executive vice                 
          president of the Museum of Flying in charge of development.  Her            
          annual salary is $70,000.                                                   
               Mr. Von Kalinowski maintains a $1 million life insurance               
          policy of which petitioner is the designated beneficiary.  While            
          Mr. Von Kalinowski’s pension income from the law firm terminates            
          upon his death, his royalty income from the treatises continues             
          at 60 percent of its current rate for a period of 15 years                  
          following his death.  Petitioner is the beneficiary of such                 
          royalty income.                                                             
          A.   Statutory Background                                                   
               Section 6013(a) provides that spouses may elect to file a              

               9  Part of Mr. Von Kalinowski’s income must be applied                 
          toward alimony obligations in favor of his first wife.  During              
          1999, Mr. Von Kalinowski paid alimony in the amount of $47,577.             
          He is currently obligated to pay his ex-wife $3,233 per month,              
          plus one-half of his pension from the Naval Reserve.                        

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