- 14 -
concerned for the welfare of his daughter. The fact that the
advance payments were not adjudged to be child support is not
sufficient to show that it is inequitable for Ms. Thiellesen to
retain the advance payments. Thus, we find that Ms. Thiellesen
was not unjustly enriched by receipt of the noncash items from
petitioner, and, therefore, petitioner does not have a valid and
enforceable claim against Ms. Thiellesen.
C. Conclusion
We have considered all of the other arguments made by the
parties, and, to the extent that we have not specifically
addressed them, we conclude they are without merit.
In view of the foregoing, we sustain respondent’s
determination.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
An order dismissing
petitioner Christine P. Boido
for lack of prosecution and
decision for respondent will
be entered.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Last modified: May 25, 2011