E. Carolyn Mellen - Page 5




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            petitioner was investing approximately $8 each month, which                                 
            Questar was deducting from her compensation each month, or                                  
            approximately $100 each year in savings bonds.3                                             
                  In April 1999, petitioner underwent surgery for colon                                 
            cancer.  In June 1999, petitioner again underwent surgery because                           
            petitioner’s cancer had spread to her liver.  Thereafter, peti-                             
            tioner has had regular checkups to monitor her recovery from                                
            cancer.                                                                                     
                  After graduating from high school around 1959, Mr. Mellen,                            
            who is dyslexic, worked as a roofer.  At least as early as 1990,                            
            Mr. Mellen became engaged in certain activities as an inventor                              
            and sometime before 1995 was successful with respect to one of                              
            his inventions.                                                                             
                  On July 15, 1994, Mr. Mellen was injured in an explosion                              
            (July 15, 1994 accident).  Some of his property was also damaged                            
            or destroyed in that explosion.  At all relevant times, peti-                               

                  3In addition to the amounts that we have already found                                
            Questar was deducting from petitioner’s compensation as of March                            
            2002, Questar was deducting as of that time the following approx-                           
            imate amounts each month from petitioner’s compensation:                                    
            (1) $140 for Federal income tax, (2) $113 for State income tax,                             
            (3) $186 for Social Security tax, (4) $43 for Medicare tax,                                 
            (5) $96 for health benefits, (6) $30 for dental benefits, (7) $60                           
            for reserved parking, (8) $52 for life insurance, (9) $5 for                                
            accident insurance, (10) $300 for a $14,000 debt owed to the                                
            State of Utah for State income tax with respect to taxable year                             
            1995, (11) $17 for a legal service plan, (12) $168 payment on a                             
            loan from the Questar retirement plan, (13) $173 payment on a                               
            second loan from the Questar retirement plan, and (14) $77 for a                            
            “Micro Computer 1" (the meaning of “Micro Computer 1" is not                                
            disclosed by the record).                                                                   





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