- 2 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011