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Michael first had Social Security earnings in 1979, in the
amount of $913. This dropped to $287 in 1980, and zero in 1981.
In 1982 when he was graduated from high school, he had Social
Security earnings of $5,246. His Social Security earnings
increased each year until 1989, when they reached $21,778. His
1990 and 1991 Social Security earnings were $1,660 and $5,759,
respectively. Michael’s Social Security earnings from 1979
through 1991 totaled $114,358.
B. Sandra’s Background
Sandra was born in 1960; she was graduated from high school
in 1978. At some point, she completed a semester of college. In
1979, Sandra married Gary Rucker, hereinafter sometimes referred
to as Rucker. They had two children: Rachel, born in 1983, and
Sean, born in 1985. Sandra and Rucker separated in 1987; their
divorce became final in 1989. Rucker paid to Sandra $4,200 of
child support in cash in each year in issue.5
5 The parties stipulated that these payments were in cash
in 1994 and 1995. On answering brief, petitioners contend that
$2,800 of the 1995 payments was by check. Although petitioners’
contentions are presented in great detail, (1) petitioners do not
direct our attention to any evidence in the record that supports
their contentions (see Rule 143(b)), and (2) petitioners do not
ask to be relieved from the conclusive effect of the parties’
stipulation that the 1995 payments were in cash (see Rule 91(e)).
Our findings are in accord with the parties’ stipulations;
petitioners’ contrary contentions are rejected.
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