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proceeds from the sale of the Pine Bay Estates house were about
$150,000, but there is no indication whether or not petitioner
had control over or access to these proceeds or any portion
thereof. Additionally, petitioner at one point had an individual
retirement account from which she received a $20,000 distribution
in taxable year 2000, but she presented no evidence regarding the
balance of the account after the distribution or whether she has
any other savings, retirement or otherwise.
Other than the mortgage on the West Kendall house,
petitioner presented no specific evidence regarding the existence
or amount of any debts she may have. Petitioner stated she
currently pays household expenses with credit cards, but she did
not testify to or otherwise establish the amount, if any, of her
credit card debt. The record indicates that Mr. Barrera was
paying household expenses with his credit cards after the failure
of his mortgage company, but it appears that petitioner is not
liable for this credit card debt, as petitioner and Mr. Barrera
maintained separate credit cards during their marriage.
Petitioner has a bachelor’s degree in business management,
work experience in a professional capacity, and gainful
employment with the same employer for several years. Although
payment of the outstanding liabilities will certainly reduce
petitioner’s expendable income, petitioner has not demonstrated
that payment of the liabilities would prevent her from paying
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