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1511 and to child tax credits under section 24 for petitioner
Christine Norwood’s two sons.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The
stipulation of facts and the attached exhibits are incorporated
herein by this reference.
Petitioners resided in Walhalla, South Carolina, at the time
their petition was filed with this Court. Christine R. Norwood
(petitioner) was formerly married to Thomas V. Harbin. Petitioner
and Mr. Harbin had three children: Cassandra, born July 23, 1978;
Nicholas, born December 10, 1981; and Jason, born February 13,
1983. Petitioner and Mr. Harbin separated in September 1988; they
were divorced in October 1989.
On May 23, 1989, the Family Court, State of South Carolina,
County of Oconee (the Family Court), issued an order (the May 23,
1989, order) that incorporated an agreement between the parties.
At that time, both parties were employed, but the possibility
existed that Mr. Harbin might be laid off and become disabled due
to pending back surgery.
The May 23, 1989, order provided, among other things, that
petitioner would maintain medical insurance coverage for her
children and petitioner and Mr. Harbin would divide equally all
1 Section references are to the Internal Revenue Code in
effect for the year at issue.
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