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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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