Brenda J. Clarrk - Page 5

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          employment as being in the “accounting area” for her employer               
          Boise Cascade Corp.                                                         
               Prior to 1998, petitioner and Mr. Clark lived in Idaho.                
          During 1998, they moved from Idaho to Murray, Utah, where they              
          purchased a home.  In 1999, Mr. Clark quitclaimed his interest in           
          the home to petitioner.  At some point in time, petitioner sold             
          the home and purchased a condominium in West Valley City, Utah.             
          Although petitioner and Mr. Clark were divorced on September 26,            
          2003, they lived together during the 3 years at issue.                      
               As previously stated, petitioner and Mr. Clark filed joint             
          Federal income tax returns for 1998, 2000, and 2001.  On their              
          1998 return, petitioner and Mr. Clark reported the following                
          income and deductions:                                                      

               Wages and salary                                $36,718                
               Taxable interest                                    305                
               Taxable refunds                                     983                
               Total pensions and annuities (taxable portion)   14,475                
               Unemployment compensation                         4,510                
               Total income                                  $56,991                  
               Moving expenses                                 (35,304)               
               Adjusted gross income                         $21,687                  
               Itemized deductions                              (9,767)               
               Dependency exemptions                            (8,100)               
               Taxable income                                $ 3,820                  

          The $35,304 in moving expenses was for the move by petitioner and           
          Mr. Clark from Idaho to Murray, Utah.3                                      

               3In Mr. Clark’s case before this Court, he admitted that the           
          $35,304 claimed for moving expenses included approximately                  
                                                             (continued...)           





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