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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioner resided in Greensboro, North Carolina, at the
time she filed the petition.
Petitioner and Javester Simon (Mr. Simon), both college
graduates, married on or about May 20, 1966, separated on or
about March 5, 1999, and divorced on June 25, 2001. The judgment
of divorce granting petitioner and Mr. Simon a divorce did not
impose any obligation on petitioner or Mr. Simon to pay any
outstanding Federal income or other tax liabilities. Nor is
there any other document relating to that divorce, such as a
property settlement, that imposed any legal obligation on peti-
tioner or Mr. Simon to pay any such liabilities. Although
petitioner and Mr. Simon divorced in June 2001, division of the
marital assets remains to be adjudicated by the North Carolina
courts.
During 1998, the year at issue, petitioner worked for
Guilford Technical Community College (Guilford College), and Mr.
Simon worked for Roadway Express, Inc. (Roadway Express). During
that year, petitioner and Mr. Simon received wages of $34,681.20
and $58,016.49, respectively.
Petitioner and Mr. Simon signed on April 15, 1999, and filed
the signature form of Form 1040PC Format, U.S. Individual Income
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Last modified: May 25, 2011