Geralyn M. Randich - Page 4

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          respective petitions were filed, petitioners resided in New                 
          Lenox, Illinois.                                                            
               During taxable year 2000, petitioner Geralyn M. Randich (Ms.           
          Randich) was gainfully employed in “student services”.  For the             
          year in issue Ms. Randich reported wage income of $46,549.                  
          During taxable year 2000, petitioner Steven M. Randich (Mr.                 
          Randich) was gainfully employed as a union pipefitter.  For the             
          year in issue Mr. Randich reported wage income of $62,524 from              
          his employment with the union and some part-time jobs.                      
               Petitioners were married on March 6, 1985.  During their               
          relationship, petitioners, together, had four children:  CR, born           
          in 1982; LR, born in 1983; SR, born in 1986; and AR, born in                
          1988.                                                                       
               Before March 25, 1998, Mr. Randich filed a petition with the           
          Circuit Court of the Twelfth Judicial Circuit, Will County,                 
          Illinois (circuit court), to commence divorce proceedings.1  On             
          March 25, 1998, an order for temporary maintenance and support              
          (temporary order) was entered by the circuit court with respect             
          to petitioners’ divorce case.  The temporary order provides, in             
          pertinent part:                                                             



          1The caption of this matter was:  In re: The Marriage of                    
          Steven M. Randich, Plaintiff and Geralyn M. Randich, Defendant,             
          Case No. 98 D 0286.                                                         






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