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bachelor’s degree in physical education from the University of
Colorado in 1952, and a master’s degree in gifted and talented
education from the University of Denver in 1979. She was an
elementary and high school teacher and a member of the National
Science Teachers’ Association and the Colorado Association of
Science Teachers. She was also an instructor at the University
of Colorado. After college, in connection with her teaching
activities, Barbara attended numerous teacher training sessions.
During the audit years, Barbara was employed as a teacher,
reporting wages therefrom of $23,602 in 1981 and $27,146 in 1982.
During the audit years, David was a consulting geologist,
carrying on that business as a sole proprietor out of the
Jonsons’ home. He reported earnings from such business of
$85,183 and $99,878, for 1981 and 1982, respectively. Sometime
during the early 1990s, David incorporated his consulting
business as Johnson Management, Inc.
For the audit years, in addition to Barbara’s wages and
David’s business income, the Jonsons reported $12,538 and $29,317
for 1981 and 1982, respectively, as interest, dividends, and
capital gains.
The Jonsons’ Marriage
The Jonsons were married on January 7, 1956. They lived
together as a married couple (and were not legally separated) on
March 16, 1996, the date of Barbara’s death.
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