Janet H. Krasner, Petitioner, and Paul Krasner , Intervenor - Page 52

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          contends that that element is present here.  According to peti-             
          tioner,                                                                     
               While * * * Petitioner currently receives what would                   
               appear to be a substantial amount of income, the Peti-                 
               tioner credibly testified that she had to pay from that                
               over $5,300.00 per month in total mortgage payments and                
               taxes on the marital residence.  In addition, Peti-                    
               tioner testified that utility costs for water, sewer,                  
               gas, electric for their house, etc., also absorbed                     
               another significant chunk of her money.  The balance of                
               the monies, to the extent they were timely and fully                   
               paid, which was not always the case * * * was used to                  
               pay, in part, food, clothing, health and transportation                
               expenses for herself and her children.  * * *                          
               On the record before us, we find that petitioner has failed            


               27(...continued)                                                       
               history, ability to earn, number of dependents, and status             
               as a dependent of someone else;                                        
                         (B) The amount reasonably necessary for food,                
               clothing, housing (including utilities, home-owner                     
               insurance, home-owner dues, and the like), medical                     
               expenses (including health insurance), transportation,                 
               current tax payments (including federal, state, and                    
               local), alimony, child support, or other court-ordered                 
               payments, and expenses necessary to the taxpayer's                     
               production of income (such as dues for a trade union or                
               professional organization, or child care payments which                
               allow the taxpayer to be gainfully employed);                          
                         (C) The cost of living in the geographic area                
               in which the taxpayer resides;                                         
                         (D) The amount of property exempt from levy                  
               which is available to pay the taxpayer's expenses;                     
                         (E) Any extraordinary circumstances such as                  
               special education expenses, a medical catastrophe, or                  
               natural disaster; and                                                  
                         (F) Any other factor that the taxpayer claims                
               bears on economic hardship and brings to the attention                 
               of the director.                                                       




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