- 3 - Background Some of the facts were stipulated. Those facts, with the attached exhibits, are so found and are made a part hereof. Petitioner is married to Grant Smith, and she resided in Portage, Utah, when she filed the petition in this case. Petitioner was married to Mr. Scott from September 5, 1975, until they were divorced on January 8, 2001. She and Mr. Scott (collectively the Scotts) had three children, who are now adults. Mr. Scott died on December 24, 2003. Mr. Scott was an accountant who worked for an accounting firm while he and petitioner were married. He also operated a part-time bookkeeping service business. Petitioner has a high school education. She worked part time while she was married to Mr. Scott. During the years at issue, she was employed part time as a substitute secretary/clerk for a school district and as a shipper for a distribution center. In 1991, she also occasionally provided janitorial services. The Scotts also operated a business called Karnival Klassics from their home. Petitioner supplied games and puzzles to organizations that were putting on carnivals, and she and her children performed as clowns during the carnivals. Mr. Scott kept the records for the business. An organization paid half the fee before the event so that petitioner could purchase supplies. After the event, the organization sent a check for the balance ofPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007