- 11 - In 1966, petitioner married Mr. Barnes, who is the younger brother of David Barnes, when both petitioner and Mr. Barnes were approximately 21 years old. Mr. Barnes then received an undergraduate degree in personnel management from Sacramento State College in 1969. In 1981, Mr. Barnes was employed by the State of California as a personnel analyst. During the years of their marriage, petitioner and Mr. Barnes always discussed major decisions, such as purchasing a house, car, and other large expenditures. Prior to their separation in 1982, Mr. Barnes and petitioner maintained a joint checking account. They both deposited their paychecks into this account, and petitioner generally was responsible for paying the household bills from it. Petitioner and Mr. Barnes filed joint Federal income tax returns from 1966 through at least 1984. In the years 1978, 1979, 1980, and 1981, they reported total combined income of $30,610, $34,126, $42,032, and $45,078, respectively.4 Petitioner’s separate wage income during each of these years was $11,387, $12,713, $15,906, and $16,708, respectively. The 1978, 1979, and 1980 joint returns were prepared by independent accountants or tax return preparation services unaffiliated with Mr. Hoyt. Starting with the 1981 return and continuing through at least 4The total income of $45,078 for 1981 is the income reported by petitioner and Mr. Barnes prior to subtracting the partnership loss of $29,520.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011