Cynthia K. Beatty - Page 3




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          Around 1981, a bank foreclosed on a house which Mr. Beatty had              
          purchased in 1976 and in which petitioner and he had been resid-            
          ing since shortly after that purchase.                                      
               In 1981, Mr. Beatty began working as a self-employed disc              
          jockey.  From 1981 until the summer of 1998, petitioner was a               
          full-time homemaker, although she did help Mr. Beatty in his work           
          as a disc jockey.  During that period, Mr. Beatty’s earnings as a           
          self-employed disc jockey were the only source of income of                 
          petitioner and Mr. Beatty.                                                  
               Around 1996, petitioner and Mr. Beatty purchased a townhouse           
          in Ocean City.  Except for signing certain documents, petitioner            
          was not involved in that purchase.                                          
               From May through August 1998, petitioner worked as a bar-              
          tender, for which she received $4,187.  During the summers of               
          1999, 2000, and 2001, petitioner worked as a hostess at a restau-           
          rant, for which she received $4,387, $6,819, and $4,581, respec-            
          tively.  Except for basic cashier duties that petitioner had                
          while working as a bartender and a restaurant hostess, petitioner           
          had no other financial responsibilities in those (or any other)             
          jobs that she has had.                                                      
               At all relevant times, Mr. Beatty managed the finances of              
          petitioner and himself and made all of their financial decisions,           
          including managing all bank accounts and reviewing all bank                 
          statements in his and/or petitioner’s name.  In addition, at all            







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