Cheryl McKnight - Page 9

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          administer John’s intestate estate.  The Court granted Overton’s            
          petition, opened a probate proceeding relating to John’s estate,            
          and appointed Overton as personal representative.                           
               John’s estate consisted primarily of one asset (namely, the            
          balance due on John’s separate $40,000 deferred annuity relating            
          to his 1994 accident).                                                      
               Apparently, only two claims were filed against John’s                  
          estate:  (1) A claim filed by respondent for unpaid taxes; and              
          (2) a claim filed by Overton for support and for an allowance for           
          her then minor child.                                                       
               Petitioner was not notified until 2003 about the probate of            
          John’s estate, by which time petitioner apparently was time-                
          barred from filing a claim against the estate for the portion of            
          the 1995 joint Federal income taxes, penalty, additions to tax,             
          and interest which petitioner had paid (see below) but all of               
          which John was obligated to pay under the divorce decree.                   
               At the time of the trial herein, petitioner earned                     
          approximately $52,000 a year, rented a comfortable home, and was            
          trying to rebuild her life.                                                 
               On approximately August 19, 1996, petitioner and John                  
          timely filed their 1995 joint Federal income tax return on which            
          was reflected a Federal income tax underpayment or balance due of           
          $17,516 (the underpayment).  The tax return also reflected that             
          for 1995 petitioner and John had made no estimated income tax               

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