- 3 -
Petitioner, a carpenter, completed 3 years of college
coursework and 4 years of trade school. Intervenor has a high
school diploma and completed 2 years of trade school.
During their marriage, petitioner and intervenor had a joint
bank account. The statements for that account were mailed to the
marital home. When intervenor moved out of the marital home in
June 2001, she had her mail, including the joint banking
statements, forwarded to her new address. Petitioner did not
have access to the account statements and did not have access to
electronic banking for the joint account during 2001.
On advice of counsel, petitioner removed his name from the
joint account and opened his own bank account around June or July
2001. On further advice of counsel, petitioner did not attempt
to withdraw any funds from the joint account during 2001.
Intervenor was employed by General Motors Corporation (GM)
during 2001. She had a 401(k) account with GM that she opened in
June 1998 in her name alone. Intervenor’s approval was the only
action required to make a withdrawal from the account.
Intervenor received a distribution of $5,790 from the GM 401(k)
during 2001. Petitioner and intervenor jointly filed a Form
1040, U.S. Individual Income Tax Return, for 2001. Petitioner
provided his Forms W-2, Wages and Tax Statement, directly to the
return preparer. He and intervenor signed the return at separate
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011