- 3 -
Background
Some of the facts have been stipulated and are so found.
A. Petitioner
Petitioner resided in Houston, Texas, when the petition was
filed. Petitioner is a mechanical design engineer, and
intervenor is a registered nurse. Petitioner and intervenor have
two sons who were 18 years and 15 years old in 1999.
At the beginning of 1999, petitioner and intervenor lived in
Midland, Texas. Intervenor moved from the family home to an
apartment in Midland on February 5, 1999. She moved to Dallas,
Texas, around July 1999.
B. Petitioner’s 1999 Return and Refund
In 1999, petitioner had wages of $45,097.18, of which
$6,202.71 was withheld for Federal income tax, and intervenor had
wages of $53,386.86, of which $9,669.36 was withheld for Federal
income tax.
In the spring of 2000, petitioner prepared a joint Federal
income tax return for 1999 for himself and intervenor. When he
prepared the return, petitioner had his Form W-2, Wage and Tax
Statement, for 1999, and three Forms W-2 from hospitals in which
intervenor had worked in 1999 that she had sent him.3 Petitioner
3 We discuss petitioner’s contrary contention below at
paragraph D-2.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011