Teresa J. Fox - Page 2

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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                
               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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