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allotted an undivided half interest with Mr. Gurr in 2,337 acres
of land. Several other tracts of undisclosed acreage were
allotted to petitioner in full ownership. The family home was
allotted to Mr. Gurr, and petitioner was allotted a lot and
mobile home, where she established her residence. Petitioner
also was awarded $25,041.17 in cash, an additional amount of
$46,000 to be paid by Mr. Gurr over 2 years, and, finally,
$39,768 due on installments from prior sales of real estate. Mr.
Gurr was ordered to pay $7,226 to petitioner's divorce attorney.
The agreement provided that neither party was liable for alimony.
In an order by the same court dated October 24, 1995,
entitled Additional Findings of Fact and Conclusions of Law, the
court stated:
2. The parties have acquired the following personal
properties during their marriage:
* * * * * * *
(d) The tax loss carryforward as reported on the 1994
tax return is an asset of the parties and should be divided
equally for future years. [Emphasis added.]6
6 The court's order is dated Oct. 25, 1995, and refers to
a 1994 loss carryover. There is some question in the Court's
mind as to whether 1994 is the year that was intended by the
court, because the 1993 return had not been filed as of the date
of the court's order. The 1993 return included a net operating
loss carryover worksheet that reflected a net operating loss
carryover of $121,470 that would have carried over to the year
1994. Therefore, the income tax return for 1994 presumably would
have included as a deduction the $121,470 as reflected on the net
(continued...)
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