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60151 for petitioner’s taxable year 2000. We sustain
respondent’s determination.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
A. Petitioner and Her Former Husband
Petitioner resided in Bremerton, Washington, when she filed
her petition. Petitioner married Timothy Shattun (Mr. Shattun)
in May 1997. Petitioner and Mr. Shattun separated on July 4,
2001, and were divorced on April 22, 2003.
Petitioner graduated from high school and has taken some
junior college courses. Petitioner was 42 years old at the time
of trial. During 2000, petitioner earned $32,194 as an
administrator at the Kitsap County Fire Marshal’s Office in
Kitsap County, Washington. At the time of trial, petitioner
worked in that department as a program specialist and fire
inspector trainee. She has worked in that department for 11
years.
Mr. Shattun graduated from high school and worked as an
automotive technician. During 2000, Mr. Shattun received a
distribution of $21,992 from his section 401(k) retirement plan,
Golden Touch Inc. Profit Sharing Plan. On January 17, 2001, Mr.
Shattun was arrested by the Bremerton Police Department for
1 Unless otherwise specified, section references are to the
Internal Revenue Code as amended. Rule references are to the Tax
Court Rules of Practice and Procedure.
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