Myron R. Struck and Thelma C. Struck - Page 5

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               On December 20, 2001, Myron and Thelma left the yacht in               
          Costa Rica and flew to the United States for their annual 2-week            
          vacation.  On January 4, 2002, Myron and Thelma returned to the             
          yacht in Costa Rica.                                                        
               On May 6, 2002, Myron and Thelma docked the yacht in the               
          harbor in San Diego, California, and retired from working on                
          yachts.                                                                     
               From 1986 through 2002, Myron and Thelma owned unimproved              
          real property in Julian, California, and occasionally they camped           
          on this unimproved real property.  During 2001 and 2002, Myron              
          and Thelma were listed on the San Diego, California, county tax             
          rolls as absentee owners of this unimproved real property.                  
               From 1993 through 2002, Myron and Thelma also owned a                  
          townhouse in Coronado, California (townhouse), and they                     
          apparently claimed a California property tax homeowners’                    
          exemption relating to the townhouse.2  During all of 2001 and the           
          first half of 2002, Myron and Thelma rented out the townhouse to            
          tenants, and the townhouse was managed by real estate                       
          professionals.  Because it was rented out, Myron and Thelma did             
          not stay in their townhouse while vacationing in California in              
          2001 and the first half of 2002.                                            



               2Cal. Const. art. 13, sec. 3(k), exempts $7,000 of a home’s            
          taxable value from California property tax assessment when the              
          home constitutes the owner’s principal residence and is occupied            
          by the owner.                                                               




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