Lesley J. Smith, a.k.a. Lesley J. Scott - Page 4




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                                     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 of           







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