Mehmet Turan Erkan v. Habibe Nalan Erkan ( 2015 )

ACCEPTED
03-14-00148-CV
6584617
THIRD COURT OF APPEALS
AUSTIN, TEXAS
8/20/2015 2:30:03 PM
JEFFREY D. KYLE
CLERK
NO. 03-14-00148-CV
__________________________________________________________________
FILED IN
3rd COURT OF APPEALS
IN THE THIRD COURT OF APPEALS AUSTIN, TEXAS
AUSTIN, TEXAS 8/20/2015 2:30:03 PM
__________________________________________________________________
JEFFREY D. KYLE
Clerk
MEHMET TURAN ERKAN,
Appellant,
v.
HABIBE NALAN ERKAN,
Appellee.
__________________________________________________________________
On Appeal from the 201st Judicial District Court
Travis County, Texas
Trial Court Cause No. D-1-FM- 12-002773
The Honorable Stephen Yelenosky, Presiding Judge
__________________________________________________________________
APPELLANT’S 2nd AMENDED BRIEF AND APPENDIX
__________________________________________________________________
Jennifer L. Mathis
Texas Bar No. 24081964
mathisjl@gmail.com
3603 Parkway Terrace
Bryan, Texas 77802
(972) 822-6374 – Telephone
(972) 692-5223 – Fax
ATTORNEY FOR APPELLANT
ORAL ARGUMENT NOT REQUESTED
IDENTITY OF PARTIES AND COUNSEL
Appellant tenders this list of all parties and counsel to the trial court’s
judgment to assist this court in determining qualification and recusal under Rule 38
of the Texas Rules of Appellate Procedure:
Appellant Mehmet Turan Erkan
Counsel in the Court of Appeals
Jennifer L. Mathis
Texas Bar No. 24081964
3603 Parkway Terrace
Bryan, Texas 77802
Trial Court – Pro Se
Appellee Habibe Nalan Erkan
Court of Appeals – Pro Se
Trial Court – Pro Se
i
TABLE OF CONTENTS
IDENTITY OF PARTIES AND COUNSEL .............................................................i
TABLE OF CONTENTS.......................................................................................... ii
INDEX OF AUTHORITIES.....................................................................................iv
STATEMENT OF THE CASE..................................................................................1
STATEMENT REGARDING ORAL ARGUMENT ...............................................1
STATEMENT OF ISSUES .......................................................................................2
STATEMENT OF FACTS ........................................................................................2
SUMMARY OF THE ARGUMENT ........................................................................6
ARGUMENT .............................................................................................................9
1. The trial court abused its discretion when it conditioned overnight
possession on maintaining separate bedrooms for the children....................9
a. There is no evidence that the trial court’s deviation from the
standard possession and access order was in the best interest
of the children..........................................................................................10
b. The Amended Final Decree of Divorce exceeds the amount of
restriction necessary, if any, to protect the children’s best
interest .....................................................................................................15
c. The restriction is unclear and ambiguous and therefore not
enforceable by contempt .........................................................................15
2. The trial court improperly admitted the only evidence supporting
existence of two apartments in Turkey .......................................................17
a. Mr. Erkan properly objected to the admission of the emails..................17
b. Ms. Erkan’s Emails are inadmissible hearsay under the Texas
rules of Evidence and she failed to identify any applicable
exception...................................................................................................20
ii
c. The trial court’s admittance of the emails by Ms. Erkan
resulted in an improper characterization and harm to Mr.
Erkan ........................................................................................................21
3. The trial court erred in conveying foreign property as part of the
division of the marital estate .......................................................................26
CONCLUSION........................................................................................................28
CERTIFICATE OF COMPLIANCE.......................................................................30
CERTIFICATE OF SERVICE ................................................................................31
APPENDIX ..............................................................................................................32
Tab 1: Amended Final Decree of Divorce
Tab 2: Emails from Ms. Erkan
Tab 3: Tax returns of Mr. Erkan1
Tab 4: Letter from Mr. Erkan’s family2
Tab 5: Title Deeds3
1
The tax returns from 1999 and 2000 were not admitted at trial, but are included here.
2
The letter from Mr. Erkan’s family was not admitted at trial, but is included here.
3
The title deeds were not admitted at trial, but are included here.
iii
INDEX OF AUTHORITIES
Cases
Acosta v. Soto,
394 S.W.3d 665 (Tex. App.—El Paso 2012, no pet.) ..........................................12
Boothe v. Hausler,
766 S.W.2d 788 (Tex. 1989) (per curiam) ...........................................................22
Brock v. Brock,
586 S.W.2d 927 (Tex. Civ. App.—El Paso 1979, no writ) .................................24
Burk v. Turner,
15 S.W. 256 (Tex. 1891) ......................................................................................24
Cire v. Cummings,
134 S.W.3d 835 (Tex. 2004) ................................................................................10
City of Brownsville v. Alvarado,
897 S.W.2d 750 (Tex. 1995) ................................................................................22
Colden v. Alexander,
171 S.W.2d 328 (Tex. 1943).................................................................................23
Eggemeyer v. Eggemeyer,
554 S.W.2d 137 (Tex. 1977).................................................................................25
Estate of Wren v. Bestinelli,
No. 06-09-00060-CV, 2010 WL 173828 (Tex. App.—Texarkana
Jan. 20, 2010, pet denied) (mem. op.) ..................................................................19
Gillespie v. Gillespie,
644 S.W.2d 449 (Tex. 1982) ..................................................................................9
Greenpeace, Inc. v. Exxon Mobil Corp.,
133 S.W.3d 804 (Tex. App.—Dallas 2004, pet. denied) .....................................27
GT & MC, Inc. v. Texas City Ref., Inc.,
822 S.W.2d 252 (Tex. App.—Houston [1st Dist.] 1991, writ denied) ................22
iv
Henning v. Welborn, 27 S.W.3d 132
(Tex. App.—San Antonio 2000, pet. denied) .......................................................26
Hilley v. Hilley,
342 S.W.2d 565 (Tex. 1961), superseded by constitutional amendment on other
grounds, TEX. CONST. ART. XVI, § 15, as recognized in Holmes v. Beatty, 290
S.W.3d 852 (Tex. 2009)........................................................................................21
Holloway v. Holloway,
671 S.W.2d 51 (Tex. App.—Dallas 1983, writ dism'd) ......................................26
Iliff v. Iliff,
339 S.W.3d 74 (Tex. 2011) ....................................................................................9
In re A.B.P.,
291 S.W.3d 91 (Tex. App.—Dallas 2009, no pet.) ...............................................9
In re J.F.C.,
96 S.W.3d 256 (Tex. 2002) ..................................................................................17
In re M.P.B.,
257 S.W.3d 804 (Tex. App.—Dallas 2008, no pet.) .............................................9
In re M.S.,
115 S.W.3d 534 (Tex. 2003) ................................................................................12
In re Marriage of Murray,
15 S.W.3d 202 (Tex. App.—Texarkana 2000, no pet.) .......................................22
In re Marriage of Swim,
291 S.W.3d 500 (Tex. App.—Amarillo 2009, no pet.) .......................................12
In re V.N.S.,
No. 13-07-00046-CV, 2008 WL 2744659
(Tex. App.—Corpus Christi July 3, 2008, no pet.) (mem. op.) ............................12
Kelly Oil Co., Inc. v. Svetlik,
975 S.W.2d 762 (Tex. App.—Corpus Christi 1998, pet. denied) .......................27
King v. Skelly,
452 S.W.2d 691 (Tex. 1970) ................................................................................22
v
Leighton v. Leighton,
921 S.W.2d 365 (Tex. App.—Houston [1st Dist.] 1996, no writ) ......................25
Low v. Henry,
221 S.W.3d 609 (Tex. 2007) ................................................................................10
McCraw v. Maris,
828 S.W.2d 756 (Tex. 1992) ................................................................................22
McElreath v. McElreath,
345 S.W.2d 722 (Tex. 1961) ................................................................................27
Moroch v. Collins, 174 S.W.3d 849 (Tex. App.—Dallas 2005, pet. denied)............9
Moreno v. Perez,
363 S.W.3d 725 (Tex. App.—Houston [1st Dist.] 2011, no pet.) .......................15
Nagubadi v. Nagubadi,
2005 WL 327962 (Tex. App.—Corpus Christi 2005, no pet.) ............................27
Nat’l Liability & Fire Ins. Co. v. Allen,
15 S.W.3d 525 (Tex. 2000) ..................................................................................17
Niskar v. Niskar,
136 S.W.3d 749 (Tex. App.—Dallas 2004, no pet.) .................................... 15, 16
Owens-Corning Fiberglas Corp. v. Malone,
972 S.W.2d 35 (Tex. 1998) ..................................................................................17
Pickens v. Pickens,
No. 12-13-00235-CV, 2014 WL 806358
(Tex. App.—Tyler Feb. 28, 2014, no pet.) (mem. op.) .......................................10
Quick v. City of Austin, 7 S.W.3d 109 (Tex. 1998) (citations omitted) ..................26
Reeves v. Simpson,
144 S.W. 361 (Tex. Civ. App.—Fort Worth 1912, no writ) ...............................24
Reliance Steel & Aluminum Co. v. Sevcik,
267 S.W.3d 867 (Tex. 2008) ................................................................................25
vi
Roberson v. Robinson,
768 S.W.2d 280 (Tex. 1989) (per curiam) ...........................................................11
Roosth v. Roosth,
889 S.W.2d 445 (Tex. App.—Houston [14th Dist.] 1994, pet. denied) ..............15
State v. Central Expressway Sign Assocs., 302 S.W.3d 866 (Tex. 2009) ...............25
Volkswagen of Am., Inc. v. Ramirez,
159 S.W.3d 897 (Tex. 2004) ................................................................................20
Wells v. Sansing,
245 S.W.2d 964 (Tex. 1952) ................................................................................23
Wierzchula v. Wierzchula,
623 S.W.2d 730 (Tex. Civ. App.—Houston [1st Dist.] 1981, no writ) ..............23
Woodworth v. Cortez,
660 S.W.2d 561 (Tex. App.—San Antonio 1983, writ ref’d n.r.e.).....................24
Worford v. Stamper,
801 S.W.2d 108 (Tex. 1990) (per curiam)............................................................11
Statutes and Rules
TEX. FAM. CODE ANN. § 3.001 (West 2006) ...........................................................21
TEX. FAM. CODE ANN. § 3.003 (West 2006) ...........................................................21
TEX. FAM. CODE. ANN. § 153.001 (West 2008) ......................................................11
TEX. FAM. CODE. ANN. § 153.002 (West 2008) ......................................................12
TEX. FAM. CODE. ANN. § 153.193 (West 2014).................................................12, 15
TEX. FAM. CODE. ANN. § 153.251 (West 2008) ......................................................10
TEX. FAM. CODE. ANN. § 153.252 (West 2008) ......................................................10
TEX. FAM. CODE. ANN. § 153.253 (West 2008) ......................................................10
TEX. FAM. CODE. ANN. § 153.256 (West 2008) ......................................................11
vii
TEX. R. EVID. 801.....................................................................................................20
TEX. R. EVID. 802.....................................................................................................20
Other
J. Thomas Oldham, Conflict of Laws and Marital Property Rights,
39 BAYLOR L. REV. 1255 (1987)..............................................................................23
viii
STATEMENT OF THE CASE
On May 14, 2012, Mehmet Turan Erkan (“Mr. Erkan”) filed for divorce
from his wife, Habibe Nalan Erkan (“Ms. Erkan”) in Travis County, Texas,
requesting that the Court make orders for conservatorship, possession, access, and
support of their two children and divide the marital estate. Neither party was
represented by counsel throughout the entirety of the proceedings in the trial court.
The trial court entered a Final Decree of Divorce setting custody and dividing the
marital estate. The trial court later entered an Amended Final Decree of Divorce.
As part of the possession order, the Court required Mr. Erkan to have
separate bedrooms for his children before he could have overnight possession and
maintain those separate bedrooms as a condition for his overnight possession to
continue. At trial, and over objection, the trial court admitted evidence related to
the existence and character of property owned by Mr. Erkan in Turkey. Mr. Erkan
now appeals the conditions set on his possession of the children, admission of
certain evidence by the trial court, and the division of foreign property.
STATEMENT REGARDING ORAL ARGUMENT
The court’s decision would not be aided by oral arguments.
1
STATEMENT OF ISSUES
1. Did the trial court abuse its discretion when it conditioned overnight
possession on maintaining separate bedrooms for the children?
2. Did the trial court abuse its discretion when it admitted the only
evidence supporting existence and community status of two apartments in Turkey?
3. Did the trial court err when it conveyed property located outside of
Texas?
STATEMENT OF FACTS
Mehmet Turan Erkan (“Mr. Erkan”) and Habibe Nalan Erkan (“Ms. Erkan”)
are Turkish immigrants living in Texas.4 On May 14, 2012, Mr. Erkan filed an
Original Petitioner for Divorce in Travis County, Texas.5 During trial, neither
party was represented by counsel.6 This lack of counsel was compounded by the
fact that English is not the primary language of either party and a translator was
required for trial.7
4
1 C.R. 3
5
1 C.R. 3
6
Counsel on appeal for Appellant were retained pro bono.
7
See 2 R.R. 5. Fatma Tarlaci was sworn in as a translator to interpret Turkish at trial. She was
used to translate for both Mr. Erkan and Ms. Erkan for their testimony on as a witness. However,
the record is unclear with regard to when the interpreter was being used to assist Mr. Erkan in
making his objections during trial.
2
After a one-day trial before the court on December 9, 2013—where Mr. and
Ms. Erkan were the only witnesses and most of the questioning was done by the
judge himself—Judge Stephen Yelenosky ruled on the two main issues of the case:
custody and property division. These rulings were read onto the record by Judge
Yelenosky at the trial and memorialized in the Final Decree of Divorce, which was
signed four days later on December 13, 2013. The trial court later filed an
Amended Final Decree of Divorce on March 6, 2014. There are no material
changes between the Final Decree of Divorce and the Amended Final Decree of
Divorce.
With regards to the custody issue, Ms. Erkan and Mr. Erkan were named
joint managing conservators for their two children.8 Mr. Erkan and Ms. Erkan have
a boy and a girl, ages six and eight, respectively.9 At trial, Mr. Erkan testified that
he wanted to spend as much time with his children as the Court would allow, since
he thought it was important to be involved in his children’s lives.10
Mr. Erkan was awarded a standard possession schedule, but the judge added
conditions related to his residence and living situation. At the time of trial, and
presently, Mr. Erkan resided in a two-bedroom apartment with another adult male,
8
1 C. R. 18-41.
9
2 R. R. 6.
10
2 R.R. 6.
3
a friend of Mr. Erkan who took him in after he and Ms. Erkan began experiencing
marital difficulties.11 Yet, the Amended Final Decree of Divorce contained the
following provision regarding Mr. Erkan’s possession and access to his two
children:
The parties are ordered to follow the standard possession and access
order, except that Mehmet Turan Erkan must obtain and maintain a
home with a bedroom for each child before the children may visit
overnight.12
No equivalent requirement was placed on Ms. Erkan.13
The main area of dispute in the property issue centered on the status of
alleged foreign property acquired by Mr. Erkan during the marriage. At trial, Ms.
Erkan had admitted into evidence—over the objection of Mr. Erkan—emails from
individuals in Turkey, purporting to state that Mr. Erkan owned apartments in
Turkey.14 Other than her own testimony—which was almost entirely, if not
completely, predicated on what other individuals in Turkey told her—the emails
were the only evidence presented on this point by Ms. Erkan.15 Yet, Mr. Erkan
11
2 R. R. 7.
12
See Amended Final Decree of Divorce, Tab 1, 44 or page 7 of 23.
13
See id.
14
2 R.R. 19.
15
2 R.R. 16. The emails had to be read into the record by the translator because they were not in
English.
4
stated that of the three properties discussed in the emails, he was only aware of one
of the properties, which was “[his] mother’s house.”16 In fact, Mr. Erkan went so
far as to state that he thought the other two properties were made up, since he did
not recognize them.17
However, since the trial before the court occurred, Mr. Erkan has become
aware that his father purchased the other two properties for him in 2000 as a gift.18
At the time of trial, Mr. Erkan was only aware that his father had purchased real
estate properties in Turkey and testified to this fact at trial,19 but he was unaware
that his father put some of these properties in his name until after the trial before
the court occurred and the Final Decree of Divorce was entered.20 Based solely on
the emails, the trial court divested Mr. Erkan of two gift properties in Turkey and
21
awarded them to his wife in the Amended Final Decree of Divorce. The trial
16
2 R.R. 18.
17
2 R.R. 18-19.
18
Appellant’s Brief at 1. This was also stated in the letter from Mr. Erkin’s parents, included
here in Tab 4 of the Appendix, and the title deeds in Tab 5 of the Appendix. Additionally, Mr.
Erkan’s income makes it unlikely that he would be able to purchase property. See 2 R.R. 35, 42-
47, Appendix Tab 3.
19
2 R.R. 24.
20
Appellant’s Brief at 1.
21
See Amended Final Decree of Divorce, Tab 1, 57-58 or pages 20-21 of 23.
5
court also awarded Mr. Erkan the one property in Turkey that he testified was his
mother’s house.22
Mr. Erkan challenges three aspects of the trial court’s judgment. First, he
contends that the trial court erred when it conditioned Mr. Erkan’s overnight
possession of the children on maintaining separate bedrooms for the children, a
requirement that only applies to Mr. Erkan. Second, Mr. Erkan contends that the
trial court erred in admitting two email exhibits into evidence during the divorce
trial before the court, which resulted in the divestment of his separate property.
Finally, Mr. Erkan complains that the trial court erred in conveying foreign
property as part of the division of the marital estate.
SUMMARY OF THE ARGUMENT
The trial court unnecessarily, and without good cause, deviated from the
standard possession and access order when it restricted Mr. Erkan from having
overnight visitation with his children, aged six and eight, until he can maintain a
home with a separate bedroom for each child. There is no testimony or other
evidence in the record that would indicate why this restriction should be in place.
There was no finding that the restriction was in the best interest of the children.
This restriction is arbitrary and unreasonable, and it is not in the best interest of the
children.
22
2 R.R. 18.
6
The trial court failed to consider alternative, less restrictive arrangements.
The restriction is unclear and ambiguous. The Amended Final Decree of
Divorce specifies that the parties are to follow the standard possession and access
order (which allows for overnight visitation during the summer, weekends, and
holidays), but the Amended Final Decree of Divorce does not explain how the
parties are to manage this visitation schedule while this restriction is in effect.
Because the Amended Final Decree of Divorce does not set specific pick-up and
drop-off times while overnight visitation is not allowed, the Amended Final Decree
of Divorce is ambiguous.
Restricting Mr. Erkan from having overnight visitation with his children,
with no showing of good cause, risks alienating Mr. Erkan from his children and
interferes with his right to maintain a normal and healthy relationship with his
children post-divorce.
For these reasons, the restriction on overnight visitation should be reversed
and excluded from the Amended Final Decree of Divorce.
The trial court also improperly admitted the only evidence supporting the
existence of apartments owned by Mr. Erkan in Turkey. At trial, Ms. Erkan sought
to introduce two emails that she had received from individuals in Turkey to show
the existence of property owned by Mr. Erkan in Turkey. Mr. Erkan properly
objected these emails at trial. The trial court, nevertheless, admitted the emails into
7
evidence over Mr. Erkan’s objection. The emails and Ms. Erkan’s corresponding
testimony were the only evidence about the existence of any property in Turkey.
Based on the evidence, the trial court improperly awarded property to Ms. Erkan
that was either Mr. Erkan’s separate property or property owned by his father.
Finally, the trial court lacked jurisdiction to convey property located outside
of Texas to Ms. Erkan. Texas courts do not have jurisdiction adjudicate title to
interests in real property located outside the borders of the state. Yet, the trial court
adjudicated and conveyed title to property located in Turkey to Ms. Erkan through
the Amended Final Decree of Divorce.
8
ARGUMENT
Most appealable issues in a family law case are evaluated under an abuse of
discretion standard.23 “A trial court abuses its discretion when it acts arbitrarily or
unreasonably, without reference to guiding rules or principles.”24 To determine
whether the trial court abused its discretion this Court considers whether the trial
court (1) had sufficient evidence upon with to exercise its discretion and (2) erred
in its exercise of that discretion.25 This Court then determines whether, based on
the elicited evidence, the trial court made reasonable decisions.26
1. The trial court abused its discretion when it conditioned overnight
possession on maintaining separate bedrooms for the children.
The trial court abused its discretion when it arbitrarily deviated from the
standard possession and access order by refusing overnight visitation to Mr. Erkan
until he obtains a home with a bedroom for each child. 27 This requirement is not
supported by the trial court testimony and is not in the best interest of the children.
23
In re A.B.P., 291 S.W.3d 91, 95 (Tex. App.—Dallas 2009, no pet.) (citations omitted); Moroch
v. Collins, 174 S.W.3d 849, 857 (Tex. App.—Dallas 2005, pet. denied) (citation omitted).
24
Iliff v. Iliff, 339 S.W.3d 74, 78 (Tex. 2011) (citations omitted).
25
In re A.B.P., 291 S.W.3d at 95.
26
Id.
27
The trial court’s decisions on custody, control, possession, and visitation matters are reviewed
under the abuse of discretion standard. See Gillespie v. Gillespie, 644 S.W.2d 449, 451
(Tex.1982); In re M.P.B., 257 S.W.3d 804, 811 (Tex.App.-Dallas 2008, no pet.).
9
The trial court’s decision was arbitrary and unreasonable.28 This provision of the
Divorce Decree should be overturned for the following reasons:
a. There is no evidence that the trial court’s deviation from the standard
possession and access order was in the best interest of the children.
The guidelines established in the standard possession order are intended as
the minimum possession for a joint managing conservator.29 There is a rebuttable
presumption that the standard possession order provides reasonable minimum
possession of a child for a parent named as joint managing conservator, and that
the order is in the best interest of the child.30 A court shall render an order that
grants periods of possession of the child as similar as possible to those provided by
the standard possession order if the work schedule or other special circumstances
of the managing conservator make the standard order unworkable or
inappropriate.31 If the court renders terms of possession of a child under an order
other than a standard possession order, the court shall be guided by the guidelines
established by the standard possession order and may consider (1) the age,
28
To determine whether a trial court abused its discretion, this Court must decide whether the
trial court acted without reference to any guiding rules or principles; in other words, this Court
must decide whether the act was arbitrary or unreasonable. See Low v. Henry, 221 S.W.3d 609,
614 (Tex.2007); see also Cire v. Cummings, 134 S.W.3d 835, 838–39 (Tex. 2004).
29
Pickens v. Pickens, No. 12-13-00235-CV, 2014 WL 806358, at *1 (Tex. App.—Tyler, Feb. 28,
2014, no pet.) (mem. op.) (citing TEX. FAM. CODE. ANN. § 153.251(a) (West 2008)).
30
Id. (citing TEX. FAM. CODE. ANN. § 153.252 (West 2008)).
31
Id. (citing TEX. FAM. CODE. ANN. § 153.253 (West 2008)).
10
developmental status, circumstances, needs, and best interest of the child; (2) the
circumstances of the managing conservator and of the parent named possessory
conservator; and (3) any other relevant factor.32
When a party does not timely request findings of fact, the appellate court
may infer that the trial court made all the necessary findings to support its
judgment and reviews the record to determine whether some evidence supports the
judgment.33 There is no evidence on the record supporting this restriction on
overnight visitation.
In matters of conservatorship, the public policy of the State of Texas is to
assure continuing contact between children and parents who have established the
ability to act in their child's best interest, and are able to provide a safe, stable, and
nonviolent environment for the child.34 Parents are encouraged to share in their
child's development after separation or divorce.35 When determining issues related
to conservatorship or possession of and access to the child, the best interest of the
32
Id. (citing TEX. FAM. CODE. ANN. § 153.256 (West 2008)).
33
Id. at *2 (citing Roberson v. Robinson, 768 S.W.2d 280, 281 (Tex. 1989) (per curiam) and
Worford v. Stamper, 801 S.W.2d 108, 109 (Tex.1990) (per curiam)). On January 8, 2014, Mr.
Erkan filed an Objection to Divorce Decree and Motion to Clarify. 1 C.R. 5. The Motion is not
contained within the clerk’s record. However, it appears from the docketing statement that the
judge failed to issue any findings of fact or further clarify his order after the Motion was filed.
34
TEX. FAM. CODE. ANN. § 153.001 (West 2008).
35
Id.
11
child is the primary consideration.36 A party may ask that a conservator’s right to
possession of or access to the child be restricted or denied if it is in the child’s best
interest.37
In this case, there is no evidence in the record that deviating from the
standard possession and access order was in the best interest of the children.
When Mr. Erkan separated from his wife, he moved into a two-bedroom
apartment with a friend, while allowing his wife and children to keep their
previous residence.38 When his children stayed at his apartment overnight, Mr.
Erkan planned to sleep in the living room and allow his children, aged six and
eight, to share his bedroom.39 When asked by the trial judge at what age it would
be appropriate for the children to stop sleeping together, Mr. Erkan explained that
this was a temporary arrangement and that he planned to get an apartment with a
36
TEX. FAM. CODE. ANN. § 153.002 (West 2008). See In re M.S., 115 S.W.3d 534, 547
(Tex.2003); In re Marriage of Swim, 291 S.W.3d 500, 505 (Tex. App.—Amarillo 2009, no pet.)
(noting same).
37
See TEX. FAM. CODE. §§ 153.002 & 153.193 (West 2014); see, e.g., Acosta v. Soto, 394
S.W.3d 665, 667 (Tex. App.—El Paso 2012, no pet.) (it was in children’s best interest to conduct
visitation with father through therapist); In re V.N.S., No. 13-07-00046-CV, 2008 WL 2744659
(Tex. App.—Corpus Christi July 3, 2008, no pet.) (mem. op.) (it was in child’s best interest to
restrict mother’s possession to certain counties and require that visitation be supervised and
limited to daytime hours).
38
2 R. R. 7.
39
2 R. R. 9.
12
bedroom for each child when he was financially able.40 At the time, Mr. Erkan felt
that this could be accomplished within a matter of months.41 Based on this
testimony, the record shows that this arrangement would be temporary, and both
children would have separate bedrooms before reaching an age where sharing a
bedroom would become inappropriate.42
Mr. Erkan asked for overnight visitation with his children to “spend quality
time with them” and “for the health of [his] kids”.43 Mr. Erkan wanted to have as
much contact as possible with his children and to give them a normal, healthy
father-child relationship.44 The testimony establishes that Mr. Erkan is an attentive
father who is involved in his children’s care.45
When the trial court refused Mr. Erkan overnight visitation with his two
children, it made no finding that the restriction was in the children’s best interest.
40
2 R. R. 9-10.
41
Id.
42
The trial judge’s ruling was premature. If the trial judge was concerned that, at some point in
the future, it would be inappropriate for the children to share a bedroom, then the parties could
seek a modification of the visitation schedule at that time if Mr. Erkan had not been able to
provide separate bedrooms for the children by then.
43
2 R. R. 6.
44
When explaining why he wanted overnight visitation, Mr. Erkan said: “I want my - - for the
health of my kids to be able to see me as well. I want the conditions to be cool. My kids want to
see me all the time. They love me. They always text me. They always want to see me.” 2 R.R.
6.
45
See 2 R.R. 6.
13
The trial court did not explain why the restriction was in place.46 If there were any
specific concerns about the appropriateness of the children sharing a room with
each other or with their father, these concerns were not clearly articulated at any
point during the trial testimony or in the Amended Final Decree of Divorce.
Ms. Erkan did not request this restriction.47
There were no allegations of abuse or that the children would be emotionally
or physically harmed while in Mr. Erkan’s care.48
This provision limiting Mr. Erkan’s access to his children should be reversed
and excluded because there is no evidence supporting the restriction.
46
The judge seemed interested in the sleeping arrangements for the children, and at one point,
the judge asked Mr. Erkan, “At what age do you think the children should stop sleeping
together?” 2 R. R. 9-10. Mr. Erkan then explained that he would look for a new job and his own
apartment with separate bedrooms for each child after returning home from a trip to Turkey to
care for his father who has cancer. 2 R. R. 9. If there were any concerns that the sleeping
arrangements would be detrimental to the children at their current ages, those concerns were not
stated, and Mr. Erkan made it clear that he intended it to be a temporary arrangement.
47
Ms. Erkan’s concerns were that the children would not maintain their sleep schedule, brush
their teeth, or eat properly while in Mr. Erkan’s care. 2 R.R. 11-12. Ms. Erkan also stated that
she did not want the children to stay in the apartment with Mr. Erkan’s roommate, despite the
fact that the only criticism against him that she stated was that “[h]e is not a successful lawyer.”
2 R.R. 11. Ms. Erkan never stated any concern about the children sharing a bedroom with each
other or with Mr. Erkan. See 2 R.R. 13-14. This particular restriction does not speak to any of
Ms. Erkan’s objections.
48
When asked if there was “anything else that you think he’s not doing right when the children
are with him?”, Ms. Erkan responded “No.” 2 R. R. 14.
14
b. The Divorce Decree exceeds the amount of restriction necessary, if any, to
protect the children’s best interest.
The terms of an order that denies possession of a child to a parent or imposes
restrictions or limitations on a parent's right to possession of or access to a child
may not exceed those that are required to protect the best interest of the child.49
The trial judge failed to consider alternative, less restrictive arrangements
that would still allow Mr. Erkan overnight visitation. For example, if the court
were concerned that it was inappropriate for the children to share a bedroom, then
Mr. Erkan could have shared the living room with his son and allowed his daughter
the privacy of the bedroom.50
c. The restriction is unclear and ambiguous and therefore not enforceable by
contempt.
The trial court abused its discretion by failing to order Mr. Erkan’s
possession of and access to his children in clear and unambiguous terms.51 A
child visitation order must be specific as to the times and conditions of possession
49
TEX. FAM. CODE. ANN. § 153.193; Roosth v. Roosth, 889 S.W.2d 445, 451 (Tex. App.—
Houston [14th Dist.] 1994, pet. denied) (stating “Limitations upon appellant’s right to possession
of or access to the children may not exceed that required to protect the children’s best interest.”);
Moreno v. Perez, 363 S.W.3d 725, 739-40 (Tex. App.—Houston [1st Dist.] 2011, no pet.) (Court
order that required mother’s visitation with child be outside presence of any “unrelated adult”
exceeded what was required to protect child’s best interest; court reformed language to read
“unrelated adult male”).
50
This appeared to be the trial judge’s concern, but the trial judge never shared the reasons for
the restriction.
51
See Niskar v. Niskar, 136 S.W.3d 749, 755 (Tex. App.—Dallas 2004, no pet.).
15
and access. This Amended Final Decree of Divorce fails to set clear times and
conditions of Mr. Erkan’s possession and access.
The Amended Final Decree of Divorce orders Mr. Erkan and Ms. Erkan to
follow the standard possession and access order, except that Mr. Erkan must obtain
and maintain a home with a bedroom for each child before the children may visit
overnight.52 The standard possession and access order specifically provides for
overnight visitation on the first, third, and fifth weekend of each month,
Thanksgiving, Christmas break, Spring Break, and Summer Break.53
It is not clear how Mr. Erkan is to maintain this schedule while overnight
visitation is not allowed. For example, it is unclear if Mr. Erkan is expected to
pick up the children each morning of his allotted multi-day visitation, and then
drop them off at night, or if Mr. Erkan is not permitted visitation at all during these
time periods.
For this reason, the Amended Final Decree of Divorce fails to set out the
terms for compliance in clear and unambiguous terms.54 The Amended Final
Decree of Divorce is therefore not enforceable by contempt.
52
See Amended Final Decree of Divorce, Tab 1, 44 or page 7 of 23.
53
See Amended Final Decree of Divorce, Tab 1, 62-66 or pages 1-5 of 5.
54
Niskar, 136 S.W.3d at 754.
16
As result, this ambiguous restriction should be reversed and excluded from
the Amended Final Decree of Divorce.55
2. The trial court improperly admitted the only evidence supporting
existence of two apartments in Turkey.
Mr. Erkan contends that the trial court abused its discretion when it admitted
into evidence the emails offered by Ms. Erkan over his evidentiary objection. In
reviewing a trial court’s decision to admit evidence, Texas appellate courts use an
abuse of discretion standard.56 A trial court abuses its discretion when it rules
without regard for any guiding rules or principles.57
a. Mr. Erkan properly objected to the admission of the emails.
Ms. Erkan introduced two exhibits in support of her community claim for
the apartment properties in Turkey: two emails from individuals in Turkey
purporting to state that they had learned that Mr. Erkan owned the properties and
the date that they were acquired.58 Mr. Erkan objected to the admission of both
exhibits.59 Although, as a pro se individual, this may not have been done as artfully
55
Id. at 755.
56
See In re J.F.C., 96 S.W.3d 256, 285 (Tex. 2002); Nat’l Liability & Fire Ins. Co. v. Allen, 15
S.W.3d 525, 527-28 (Tex. 2000).
57
Owens Corning Fiberglas Corp. v. Malone, 972 S.W.2d 35, 43 (Tex. 1998).
58
3 R.R. 91, 94-95 (Respondent’s Exhibits 1 and 3).
59
2 R.R. 16
17
as by a seasoned trial attorney, Mr. Erkan, nevertheless, conveyed his objection to
the admission of the emails.60 This matter was even more complicated by the fact
that Mr. Erkan was communicating through a translator throughout much of the
trial.
Through the language and knowledge barriers, Mr. Erkan raised his
objection to admission of the emails and stated, “The documents that my wife
provided are not real.”61 The judge, after hearing Mr. Erkan’s objection stated,
“Okay. So that’s claiming they’re not authentic.”62 The judge, then asked Ms.
Erkan to articulate a response based on “why are they authentic?”63 Ms. Erkan
responded, “The lawyer in Turkey told me they are correct.”64 Yet this
characterization of “authentic” came wholly from the judge, rather than Mr.
Erkan’s objection and the judge did not ask for clarification as to what exactly Mr.
Erkan objected to or meant by “not real,” so the record is tainted by the judge’s
60
2 R.R. 16.
61
2 R.R. 16 (emphasis added). It should also be noted that Mr. Erkan does not appear to have
been speaking through his interpreter during this exchange with the Judge Yelenosky. See 2 R.R.
16-19. Despite the fact that Mr. Erkan is clearly having trouble understanding the judge on
multiple occasions and the judge’s questions to Mr. Erkan highlight that he was also unsure of
what Mr. Erkan was stating, the trial judge failed to hear Mr. Erkan’s objection through his
interpreter.
62
2. R.R. 16 (emphasis added).
63
2 R.R. 16 (emphasis added).
64
2 R.R. 16 (emphasis added).
18
characterization as “authentic” as opposed to the meaning of “not real.” In fact,
after the judge asked Ms. Erkan for a response based on his “authentic”
characterization, Mr. Erkan asked, “Can I say something?” and the judge told him
to wait and continued asking questions of Ms. Erkan.65 Nevertheless, Ms. Erkan’s
own testimony at trial conceded the fact that the emails were based on the
knowledge of others and used by Ms. Erkan to establish the existence of
community property in Turkey.66 It is hard to think of any testimony that would be
more egregiously inadmissible hearsay than what was presented in this case by Ms.
Erkan: emails from a hotmail.com account, in a foreign language, used to establish
the existence and community status of property located in a foreign country.
Further, Mr. Erkan’s testimony on the Turkey properties was also based on
the content of the emails.67 Texas courts of appeal have long been aware that
“[e]mails written in preparation of litigation indicate a lack of trustworthiness.”68
Here, it is clear that preparation for litigation was the sole purpose behind the
65
2 R.R. 16-17.
66
2 R.R. 16 (stating “They lawyer in Turkey told me they are correct.”).
67
See 2 R.R. 34 (stating “I just found out.”).
68
Estate of Wren v. Bestinelli, No. 06-09-00060-CV, 2010 WL 173828, at *3 (Tex. App.—
Texarkana Jan. 20, 2010, pet denied) (mem. op.) (citations omitted).
19
emails obtained by Ms. Erkan. For this reasons, many courts have refused to admit
emails over hearsay objections in litigation.69
b. Ms. Erkan’s emails are inadmissible hearsay under the Texas Rules
of Evidence and she failed to identify any applicable exception.
Under Texas law, hearsay is defined a “statement, other than one made by
the declarant while testifying at the trial or hearing, offered in evidence to prove
the truth of the matter asserted.”70 The proponent of hearsay has the burden of
showing that the testimony fits within an exception to the general rule prohibiting
the admission of hearsay evidence.71 Thus, after Mr. Erkan raised his objection,
Ms. Erkan—as the proponent—had the burden to identify a proper exception to
TEX. R. EVID. 802. But she never did. Texas law prohibits hearsay evidence absent
application of some exception.72 Here, after Mr. Erkan objected to the admission of
the emails, the judge admitted both emails without Ms. Erkan even identifying an
exception to TEX. R. EVID. 802. Ms. Erkan’s failure to identify, let alone meet, one
of the exceptions means the trial court abused its discretion in admitting both
exhibits to establish the existence of property in Turkey and their status as
community property.
69
See id.
70
TEX. R. EVID. 801(d).
71
Volkswagen of Am., Inc. v. Ramirez, 159 S.W.3d 897, 908 n.5 (Tex. 2004).
72
TEX. R. EVID. 802.
20
c. The trial court’s admittance of the emails by Ms. Erkan resulted in
an improper characterization and harm to Mr. Erkan.
Here, not only did the trial court admit the emails over objection, but it also
relied on that evidence to show that the property in Turkey was a community asset.
The use of the evidence by the trial court resulted in a mischaracterization of
separate property as community property and caused the court to divest Mr. Erkan
of his ownership interest in it.
In Texas, “[a]ll marital property is either separate or community.”73 Property
possessed by either spouse during or upon the dissolution of their marriage is
presumed to be community property.74 But a spouse’s separate property consists
of: (1) the property owned or claimed by the spouse before marriage; (2) the
property acquired by the spouse during marriage by gift, devise, or descent; and (3)
the recovery for personal injuries sustained by the spouse during marriage, except
any recovery for loss of earning capacity during the marriage.75 Clear and
convincing evidence is necessary to establish property as separate property.76 A
73
Hilley v. Hilley, 342 S.W.2d 565, 567 (Tex. 1961), superseded by constitutional amendment
on other grounds, TEX. CONST. ART. XVI, § 15, as recognized in Holmes v. Beatty, 290 S.W.3d
852 (Tex. 2009).
74
TEX. FAM. CODE ANN. § 3.003(a) (West 2006).
75
TEX. FAM. CODE ANN. § 3.001 (West 2006) (emphasis added).
76
TEX. FAM. CODE ANN. § 3.003(b) (West 2006).
21
trial court may not divest a party of his separate property by a divorce decree.77
“A person seeking to reverse a judgment based on evidentiary error need not
prove that but for the error a different judgment would necessarily have been
rendered, but only that the error probably resulted in an improper judgment.”78 A
successful challenge to an evidentiary ruling requires the complaining party to
show that the judgment turns on the particular evidence excluded or admitted.79
An appellate court determines whether the case turns on the evidence excluded by
reviewing the entire record.80
The unique facts of this case place Mr. Erkan in the unenviable position of
having his father put property into his name, without informing him,81 and having
to address fact this in court without possessing direct knowledge of the gift. Such a
judicial quagmire robbed Mr. Erkan of the opportunity to properly put on evidence
of the properties status or the vestment of his interest in it. By admitting the
hearsay evidence, Mr. Erkan needed to put on evidence about the Turkish
77
In re Marriage of Murray, 15 S.W.3d 202, 205 (Tex. App.—Texarkana 2000, no pet.) (citing
Eggemeyer v. Eggemeyer, 554 S.W.2d 137, 142 (Tex. 1977)).
78
City of Brownsville v. Alvarado, 897 S.W.2d 750, 753 (Tex. 1995) (emphasis added) (citing
McCraw v. Maris, 828 S.W.2d 756, 758 (Tex. 1992) and King v. Skelly, 452 S.W.2d 691, 696
(Tex. 1970)).
79
See GT & MC, Inc. v. Texas City Ref., Inc., 822 S.W.2d 252, 257 (Tex. App.—Houston [1st
Dist.] 1991, writ denied).
80
Boothe v. Hausler, 766 S.W.2d 788, 789 (Tex. 1989) (per curiam).
81
Appellant’s Brief at 1.
22
properties without having direct knowledge of the time and circumstances from
which he may have acquired his interest in them.82 Yet, the facts of this case are
even more troubling, because when Texas spouses acquire out-of-state real estate,
the law of the situs controls.83 Here, neither party asked the trial court to take
judicial notice of Turkish law.
Under Texas law, to constitute a “gift inter vivos” there must be a delivery
of possession of the subject matter of the gift by the donor to the donee, coupled
with a purpose on the part of the donor to vest in the donee, unconditionally and
immediately, ownership of the property delivered.84 In this case, the gift law of the
situs would directly impact the ownership status and any vestment of interest in the
property. But the Court never considered this fact or these issues before dividing
the property in the Amended Final Decree of Divorce. There is, however, in Texas
a presumption that a parent intends to make a gift to his child if the parent delivers
82
See generally Colden v. Alexander, 171 S.W.2d 328, 334 (Tex. 1943) (“The character of
property, whether separate or community, is fixed at the very time of acquisition”); Wierzchula
v. Wierzchula, 623 S.W.2d 730, 731–32 (Tex. Civ. App.—Houston [1st Dist.] 1981, no writ)
(“Character of property as separate or community is determined at time of inception of title;
inception of title occurs when party first has right of claim to property by virtue of which title is
finally vested”).
83
See J. Thomas Oldham, Conflict of Laws and Marital Property Rights, 39 BAYLOR L. REV.
1255, 1274 (1987) (“Although the marital property rights of spouses in realty are said to be
governed by the law of the situs, it must also be remembered that marital property rights in
personalty are said to be created at the time the personalty is acquired. Any later mutation of
such personalty into realty does not affect the marital property rights created when the personalty
was first acquired.”).
84
Wells v. Sansing, 245 S.W.2d 964, 965 (Tex. 1952) (citations omitted).
23
possession, conveys title, or purchases property in the name of a child.85 Although
not a minor, Mr. Erkan’s ownership interest, if any, nevertheless, came from the
titling in his name by a parent. Thus, this presumption should apply in this case as
well.
Therefore, there are two possible harms that occurred to Mr. Erkan by the
actions of the trial court. First, the trial court divested him of his separate property
that was acquired as a gift from his father. Second, a gift had not yet taken place,
since Mr. Erkan did not know of the property that was put in his name and delivery
had yet to occur. Thus the trial court divested property from Mr. Erkan’s father—
who was not a party to the divorce of his son. If we presume that the law of the
situs is the same as Texas, then by placing the title in Mr. Erkan’s name, a gift inter
vivos was made and the trial court divested Mr. Erkan of his separate property.86
The sole remaining question is whether this mischaracterization constitutes
harmful error.
85
Burk v. Turner, 15 S.W. 256 (Tex. 1891); Reeves v. Simpson, 144 S.W. 361 (Tex. Civ. App.—
Fort Worth 1912, no writ); Woodworth v. Cortez, 660 S.W.2d 561, 564 (Tex. App.—San
Antonio 1983, writ ref’d n.r.e.).
86
Texas courts have previously held that the law of the situs must be pleaded and proved or
recognized by judicial notice, or the court will presume the law of situs is the same as the law in
Texas. Brock v. Brock, 586 S.W.2d 927, 930–31 (Tex. Civ. App.—El Paso 1979, no writ) (Texas
residents owning New Mexico land; court applied Texas law, since party offered no pleading or
proof of New Mexico laws). However, in such cases, the status of the property as being owned
was clear. Here, there is some question as to whether a gift was fully made or not.
24
In determining the presence of harmful error, Texas appellate courts
consider, among other factors, whether a party emphasized the evidence, and its
overall role in the case.87 Where erroneously admitted evidence is crucial to a key
issue, the error is likely to be harmful.88 In this case, the exhibits constituted the
core of Ms. Erkan’s claim that Mr. Erkan owned property in Turkey and that the
property in question was community property.89 The admission of the emails and
Ms. Erkan’s testimony about their content constitutes harmful error because they
were “directly related to the central issue in the case,” the division of property.90
Further, when a trial court mischaracterizes separate property as community
property, the error requires reversal because the spouse is divested of separate
property.91
In this case, there can be little doubt as to the effect of the improperly
admitted evidence. Without the admittance of the emails into evidence and Ms.
Erkan’s corresponding testimony, the only evidence related to property in Turkey
87
See generally Reliance Steel & Aluminum Co. v. Sevcik, 267 S.W.3d 867, 871 (Tex. 2008).
88
State v. Central Expressway Sign Assocs., 302 S.W.3d 866, 870 (Tex. 2009) (citation omitted).
89
See 2 R.R. 27-41.
90
Id. at 874.
91
See Eggemeyer v. Eggemeyer, 554 S.W.2d 137, 142 (Tex. 1977) ("Trial courts have a broad
latitude in the division of the marital community property, but that discretion does not extend to
a taking of the fee to the separate property of the one and its donation to the other.") (emphasis
added); Leighton v. Leighton, 921 S.W.2d 365, 368 (Tex. App.—Houston [1st Dist.] 1996, no
writ).
25
would have been the testimony of Mr. Erkan: that his father owned investments in
Turkey.92 Thus, the testimony of Mr. Erkan would have been uncontroverted by
Ms. Erkan and there would have been no cause to consider any Turkey property as
part of the community estate or to award any of the property to Ms. Erkan.93
Therefore, this Court should reverse the trial court’s judgment on the evidentiary
issue and remand that issue for further proceedings.
3. The trial court lacked jurisdiction to convey property located outside of
Texas to Ms. Erkan.
In reviewing whether a trial court had jurisdiction over a property question,
Texas appellate courts review the question of jurisdiction de novo.94 “When
conducting a de novo review, the reviewing tribunal exercises its own judgment
and redetermines each issue of fact and law. In such a review, the reviewing
tribunal accords the original tribunal’s decision absolutely no deference.”95
92
2 R.R. 24 (stating, “My father had a business in the past and they had some investments and he
has some income from that business. So he’s trying to help me, because I just - - because I
shouldn’t be in a bad situation.”).
93
The status of property as separate may be established by uncontroverted testimony along.
Holloway v. Holloway, 671 S.W.2d 51, 55 (Tex. App.—Dallas 1983, writ dism'd) (party's
uncontroverted testimony alone is sufficient to establish separate property nature of asset).
94
Henning v. Welborn, 27 S.W.3d 132, 136 (Tex. App.—San Antonio 2000, pet. denied).
95
Quick v. City of Austin, 7 S.W.3d 109, 116 (Tex. 1998) (citations omitted).
26
It is well settled Texas law that Texas courts cannot adjudicate title to
interests in real property located outside the borders of the state.96 Although Texas
courts may “indirectly affect title to property located in another state[]” through
permissible indirect action, Texas courts lack the jurisdiction to decide ownership
issues of such property.97 Such action is seen as directly affecting title of foreign
property without jurisdiction or authority to do so.98
Here, the only evidence admitted, other than Mr. Erkan’s testimony about
the apartment that his parent’s live in and that he was awarded in the Amended
Final Decree of Divorce, were the two emails and Ms. Erkan’s corresponding
testimony about the emails, which were previously examined in the context of the
hearsay analysis. But, and perhaps most importantly, even if the hearsay evidence
was properly allowed in, then there still exists a dispute over foreign title. Yet this
is a dispute that Texas courts do not have jurisdiction to resolve.99 By determining
that the Turkey properties were community assets and awarding them, the trial
96
See Kelly Oil Co., Inc. v. Svetlik, 975 S.W.2d 762, 764 (Tex. App.—Corpus Christi 1998, pet.
denied).
97
See Greenpeace, Inc. v. Exxon Mobil Corp., 133 S.W.3d 804, 809 (Tex. App.—Dallas 2004,
pet. denied); Nagubadi v. Nagubadi, No. 13-02-621-CV, 2005 WL 327962 (Tex. App.—Corpus
Christi 2005, no pet.) (mem. op.) (Texas court lacked jurisdiction to decide that husband’s father
was owner of property located in India).
98
See McElreath v. McElreath, 345 S.W.2d 722, 731 (Tex. 1961).
99
See Kelly Oil Co., 975 S.W.2d at 764.
27
court went beyond what was permissible for a Texas court when dealing with
foreign property.
Judge Yelenosky essentially conceded that he was directly affecting title
when he told Ms. Erkan, “whatever I do here, if I award you this property that you
say exists in Turkey . . . you’re going to have to take my order and do whatever
you can with it to make it effective in Turkey”100 and “the order is going to assign
them to [Ms. Erkan] under United States law.”101 Thus the division of the Turkish
properties in the Amended Final Decree of Divorce was impermissible and the trial
court erred in attempting to adjudicate it, contrary to well-settled Texas law.
Therefore, this Court should reverse the trial court’s award of property in Turkey
and instead render judgment for appellant on this issue, or remand to the trial court
for further proceedings, if needed
CONCLUSION
The trial court erred when it: (1) prevented Mr. Erkan from having overnight
visitation with his children, unless and until he could maintain a home with
separate bedrooms for each child; (2) admitted, over objection, evidence related to
the existence and character of property owned by Mr. Erkan in Turkey; and (3)
100
2 R.R. 49.
101
2 R.R. 73 (emphasis added).
28
awarded Ms. Erkan separate property owned by Mr. Erkan that is located in
Turkey.
As a result, Mr. Erkan asks that this court reverse the trial court’s judgment
on the possession order, exclude from the Amended Final Decree of Divorce the
restriction preventing him from having overnight visitation with his children, and
remand that issue for any further proceedings.
Further, Mr. Erkan asks this court to reverse the trial court’s judgment on the
evidentiary issue and remand that issue for further proceedings.
Finally, Mr. Erkan asks this Court to reverse the trial court’s award of
property in Turkey and instead render judgment for appellant on this issue, or
remand to the trial court for further proceedings, if needed.
29
Respectfully submitted,
Jennifer L. Mathis
Texas Bar No. 24081964
mathisjl@gmail.com
3603 Parkway Terrace
Bryan, Texas 77802
(972) 822-6374 – Telephone
(972) 692-5223 – Fax
ATTORNEY FOR APPELLANT
CERTIFICATE OF COMPLIANCE
This brief was prepared using Microsoft Word. Relying on the word count
function in that software, I certify that this brief contains 8,410 words (excluding
the cover, tables, signature block, and certificates).
Jennifer L. Mathis
30
CERTIFICATE OF SERVICE
The undersigned hereby certifies that, pursuant to the Texas Rules of
Appellate Procedure, a true and correct copy of the above and foregoing instrument
was mailed to Appellee on August 17, 2015, at the following address:
Habibe Nalan Erkan
8804 Tallwood Drive, Apt. 29
Austin, Texas 78759
Jennifer L. Mathis
31
NO. 03-14-00148-CV
__________________________________________________________________
IN THE THIRD COURT OF APPEALS
AUSTIN, TEXAS
__________________________________________________________________
MEHMET TURAN ERKAN,
Appellant,
v.
HABIBE NALAN ERKAN,
Appellee.
__________________________________________________________________
On Appeal from the 201st Judicial District Court
Travis County, Texas
Trial Court Cause No. D-1-FM- 12-002773
The Honorable Stephen Yelenosky, Presiding Judge
__________________________________________________________________
APPELLANT’S APPENDIX
__________________________________________________________________
Jennifer L. Mathis
Texas Bar No. 24081964
mathisjl@gmail.com
3603 Parkway Terrace
Bryan, Texas 77802
(972) 822-6374 – Telephone
(972) 692-5223 – Fax
ATTORNEY FOR APPELLANT
32
Amended Final Decree of Divorce .......................................................... Tab 1
Emails from Ms. Erkan............................................................................ Tab 2
Tax returns of Mr. Erkan1 ........................................................................ Tab 3
Letter from Mr. Erkan’s family2 .............................................................. Tab 4
Title Deeds3.............................................................................................. Tab 5
1
The tax returns from 1999 and 2000 were not admitted at trial, but are included here.
2
The letter from Mr. Erkan’s family was not admitted at trial, but is included here.
3
The title deeds were not admitted at trial, but are included here.
33
Respectfully submitted,
Jennifer L. Mathis
Texas Bar No. 24081964
mathisjl@gmail.com
3603 Parkway Terrace
Bryan, Texas 77802
(972) 822-6374 – Telephone
(972) 692-5223 – Fax
ATTORNEY FOR APPELLANT
CERTIFICATE OF SERVICE
The undersigned hereby certifies that, pursuant to the Texas Rules of
Appellate Procedure, a true and correct copy of the above and foregoing instrument
was mailed to Appellee on August 17, 2015, at the following address:
Habibe Nalan Erkan
8804 Tallwood Drive, Apt. 29
Austin, Texas 78759
Jennifer L. Mathis
34
Tab 1
35
03-14-00148-CV
CLERK’S RECORD
VOLUME 1 of 1 FILED IN
APPEAL 3rd COURT OF APPEALS
AUSTIN, TEXAS
Trial Court Cause No. D-1-FM-12-002773 7/13/2015 3:21:44 PM
In the 201ST District Court JEFFREY D. KYLE
of Travis County, Texas Clerk
Honorable STEPHEN A. YELENOSKY Judge Presiding
ERKAN, Plaintiff(s)
vs.
ERKAN, Defendant(s)
Appealed to the
Court of Appeals for the Third District of Texas, at Austin, Texas
Attorney for Appellant(s): ERKAN TURAN MEHMET
505 WEST 7TH STREET, APT 119 AUSTIN, TEXAS 78701
Telephone no.: (512)9452023
Fax no.: ( )
SBOT no.:
Delivered to the
Court of Appeals for the Third District of Texas, at Austin, Texas
on the 13 day of July, 2015.
__________________________________________
Chloe Jimenez
Deputy
36 1
INDEX
FILED DATE DOCUMENT DESCRIPTION DOCUMENT CATEGORY PAGE
Appeals Cover Page Appeal Cover Page 1-1
Index Index 2-2
3/6/2014 !ORD:OTHER ORDER !ORD:OTHER ORDER 3-31
Clerks Record Page Clerks Record 32-32
37 2
DC BK14087 PG40
NOTICE: THIS DOCUMENT CONTAINS SENSITIVE DATA.
Print court information exactly as it appears on the Petition for Divorce.
Cause Number: b- I - Ftrl -Jl -oo 2'] 73
1:!
IN THE MATTER OF THE MARRIAGE OF
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In t h e 0 u><
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Court Number
Petitioner: (.)
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There was no jury. Ne-lhe husband nor wife asked for a jury. fl.rt"J..c..- (il,j CO(&(j . ·
1. Appearances
PeUUoner -,r-
The Petitioner's name is: .... ffie~~h. .m--"---'-'e"""""±--~
First
I IU.~r-o.....h.......__ __ _ .E'O: : :. . ~!. . . . ;- =-:k. .=a. '-'E_
Middle Last
. .On __
The Petitioner is the: (Check one.) ~band 0Wife
(Check one.)
~etitioner was present, representing him/herself The Petitioner announced ready for trial.
D The Petitioner was present, representing him/herself. The Petitioner has signed below agreeing to
the terms of this Final Decree of Divorce (called "Decree" throughout this document).
D The Petitioner was not present but has signed below, agreeing to the terms of this Decree.
~::::::~:ent's r.....,b-...t:_#.____-t-~~~~J._,o_,n_______F:-: -'-("-:-"J'" '~. . ,.a-. ..n-'
name is: ___..H--";::'a_b"-7"",.._.·
First Phiddle Last
. . ----
The Respondent is the: (Check one.) D Husband ~
(Check one.)
1\J..A'fle Respondent was present, representing him/herself. The Respondent announced ready for trial.
D The Respondent was present, representing him/herself. The Respondent has signed below
agreeing to the terms of this Decree.
D The Respondent was not present, but filed an Answer or Waiver of Service and has signed below
agreeing to the terms of this Decree.
D The Respondent was not present, but filed a Global Waiver of Service that waived Respondent's
right to notice of this hearing and did not otherwise appear.
D The Respondent was not present, but was served and has defaulted. The Petitioner has filed a
Certificate of Last Known Address and a Military Status Affidavit.
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DC BK14087 PG41
DC BK14008 PG1676
The Court fills out this box.
2. Record
~eporter recorded today's hearing.
0 A Court reporter did not record today's hearing because the Husband, Wife, and judge agreed not to
make a record.
0 A Statement of the Evidence was signed by the Court.
3. Jurisdiction
The Court heard evidence and finds that it has jurisdiction over this case and the parties, that the
residency and notice requirements have been met, and the Petition for Divorce meets all legal
requirements.
The Court mds that: (Check one.)
as been at least 60 days since the Petition for Divorce was filed.
0 the 60 day waiting period is not required because: (Check one.)
D Petitioner has an active Protective Order under Title 4 of the Texas Family Code, or an active
magistrate's order for emergency protection under Article 17.292 of the Texas Code of Criminal
Procedure against Respondent because Respondent committed family violence during the
marriage.
0 Respondent has a final conviction or has received deferred adjudication for a crime involving
family violence against Petitioner or a member of Petitioner's household.
4. Divorce
IT IS ORDERED that the Petitioner and the Respondent are divorced.
5. Children
SA. Children Husband and Wife Have Together
The Court finds that the Husband and Wife are the parents of the children listed below and that there are
no other children bam to or adopted by Husband and Wife who are under 18 or still in high school.
(List §!1 biological and adopted children you and your spouse have together who are under 18 or over 18 and still in
high school.)
State
where
child
Social Security # lives now
1
Child's name
--+---
~:-:-
-re. ~A
--u~...s
$
:
4 I I
---------------------------------------------------------
5 I I
-------------------------------
6 I I
---------------------------
The Court finds that there are no other court orders regarding any of the children listed above.
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DC BK14087 PG42
DC BK14008 PG1677
58. Disabled Children Remember: Tall< to a lawyer if you have a
disabled child or an adult disabled child. You or
The Court finds that the Husband and Wife do not your spouse may be entitled to child support
have any disabled children of any age. even after the child becomes an adult.
5C. Pregnancy
Remember: You cannot finish your
The Court finds that the Wife is not pregnant. divorce while the wife is pregnant.
50. Children Born during the Marriage,
but the Husband Is Not the Father Remember: If the wife had children with another man
while married to the husband, vou cannot finish ypur
~heck_)fle.)
divorce until: 1) a court order establishes that another
~e Court finds that the Wife did not have man is the father of the children, gr 2) a court order
children with another man while married to establishes that the Husband is not the father of the
the Husband. children, or 3) paternity of the children is established by
filing a valid Acknowledgment and Denial of Paternity.
0 The Court finds that the child/ren listed below See Texas Family Code Section 160.204. Get more
was/were born to the Wife during the marriage, information about establishing paternity at
but the Husband is not the biological father. www. TexasLawHelp.ora.
The Court further finds that:
(Check ell that apply.)
0 A court order has established that another man is the biological father of the child/ren listed
below. A copy of the court order is attached to this Decree as Exhibit _ .
0 A court order has established that the Husband is not the biological father of the child/ren listed
below. A copy of the court order is attached to this Decree as Exhibit _ .
0 A valid Acknowledgement of Paternity was signed by the biological father and a valid Denial of
Paternity was signed by the Husband for the child/ren listed below. The Acknowledgment of
Paternity and Denial of Paternity were filed with the Vital Statistics Unit. A copy of the
Acknowledgment of Paternity and Denial of Paternity is attached to this Decree as Exhibit_.
You must list all children bom during the marriage who are not the biological or adopted children of the husband.
Child's name Sex Date of Birth
1
2
3
4
5
6
6. Parenting Plan
The Court finds that the following orders concerning the rights and duties of the Husband and Wife in
relation to their child/ren, including orders for conservatorhip (custody), possession and access
(visitation), child support and medical support, are in the child/ren's best interest.
The Court further finds that these orders constitute the parenting plan of the Court for the child/ren listed
by name in 5A above.
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DC BK14087 PG43
DC BK14008 PG1678
7. Conservatorship (Custody)
7A. Rights and Duties of Both Parents
The Court ORDERS that both parents always have the following rights:
1. The right to receive information from the other parent or conservator about the child/ren's health,
education, and welfare;
2. The right to talk or confer with the other parent, to the extent it is possible, about upcoming
decisions concerning the child/ren's health, education, and welfare;
3. The right to have access to the child/ren's medical, dental, psychological, and educational
records;
4. The right to talk or consult with the child/ren's doctors, dentists, and psychologists;
5. The right to talk or consult with school officials, including teachers, and school staff, about the
child/ren's welfare and educational status and school activities;
6. The right to attend the child/ren's school activities;
7. The right to be designated as an emergency contact on their child/ren's records;
8. The right to give consent for emergency medical, dental, and surgical treatment if the child/ren's
health or safety is in immediate danger; and
9. Each parent has the right to manage the child/ren's estate(s) if he or she created it for the
child/ren or if that parent's family created it for the child/ren.
The Court ORDERS that both parents always have the following duties:
1. the duty to inform the other parent in a timely manner of significant information concerning the
health, education, and welfare of the child/ren; and
2. the duty to inform the other parent if the parent resides with for at least thirty days, marries, or
intends to marry a person who the parent knows is registered as a sex offender under chapter 62
of the Code of Criminal Procedure or is currently charged with an offense that would require the
person to register as a sex offender under that chapter, if convicted. The parent IS ORDERED to
1
give this notice as soon as practicable, but no later than the 40 h day after the date the parent or
conservator begins to reside with the person, or within 10 days of marrying the person. The
notice must include a description of the offense that required the person to register as a sex
offender or the offense that the person is charged with that may require the person to register as
a sex offender. WARNING: A CONSERVATOR COMMITS AN OFFENSE PUNISHABLE AS A
CLASS C MISDEMEANOR IF THE CONSERVATOR FAILS TO PROVIDE THIS NOTICE.
The Court ORDERS that each parent, during his or her periods of possession of the children, has the
following rights and duties:
1. The duty to care for, control, protect, and reasonably discipline the child/ren;
2. The duty to support the child/ren, including providing them with food, clothing, and shelter, and
medical and dental care that does not involve an invasive procedure;
3. The right to consent to non-invasive medical and dental care for the child/ren; and
4. The right to direct the child/ren's moral and religious training.
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DC BK14087 PG44
DC BK14008 PG1679
78. Parents Appointed Conservators
If the parents will be joint managing conservators. check box 78(1) below and fill in the requested
information.
If one parent will be the sole managing conservator and the other will be the possessory conservator.
check box 78(2) on the next page and fill in the requested information.
78(1) ~t Managing Conservators
The Court ORDERS that the parents are appointed Joint Managing Conservators and:
(Check 78(1)(a) or 78(1)(b).)
78(1)(a) ~ne Parent Has the Exclusive Right to Decide Where the Chlld/ren Live •
•
The Court ORDERS that -+.~~,JJ.0.~-+~~~~+,--1;.~-;...J~~r+--
Pnnt the name oft e parent who will decide where the chi/ ren live.
has the exclusive right to designate the primary residence of the child/ren and that s/he:
{Check one.)
D may designate the child/ren's residence without regard to geographic location.
[iJ....fntJst designate the child/ren's residence within the following geographic area:
(Check one.)
D the school attendance zone o f : - - - - - - - - - - - - - - - - - - - '
1D tl:is county. ar~v~D this county or county adjacent to this county.
D Texas. D other:---------------
78(1)(b) D Neither Parent Has the Exclusive Right to Decide Where the Child/ren Live.
The Court ORDERS that neither parent has the exclusive right to designate the primary
residence of the children. However, both parents are ORDERED not to move the children's
primary residence from the following geographic area:
(Check one.)
D the school attendance zone o f : - - - - - - - - - - - - - - - - - - -
0 this county. D this county or county adjacent to this county.
D other:--------------------------
The Court ORDERS that the parents, as Joint Managing Conservators, also have the rights
51
and duties as marked below. The right or duty listed in the 1 column shall be exercised by the
parent or parents as marked in the 2"d, 3nd, 41n, or 51h column.
Mother Father Parents Parents
(Check one box in each row.)
exclusively exclusively independently
1. the right to consent to invasive medical, jo~
dental, and surgical treatment for the D D D
child/ren
2. the right to consent to psychiatric or
psychological treatment for the child/ren
D D ~ D
3. the right to receive child support and save
or spend these funds for the child/ren's r;£ D No No
benefit
4. the right to represent the child/ren in a
legal action and make important legal
decisions that affect the child/ren
D D ci D
5. the right to consent to a child's marriage,
or to a child enlisting in the U.S. Armed D D ~ D
Forces
6. the right to make decisions concerning the
child/ren's education
D D rl D
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DC BK14087 PG45
DC BK14008 PG1680
Mother Father Parents Parents
(Check one boK in each row.) exclusively exclusively independently
jo;;
7. the right to the services and earnings of D D D
the child/ran
8. the right to make decisions for the
child/ren about their estates if required by
law (unless the child/ran have a guardian
or attorney ad litem or guardian of the
D D J 0
estate)
9. the duty to manage the child/ren's estates
to the extent the estates have been
created by the parents' community or joint
0 D 0
property.
Sole Managing Conservator and Possessory Conservator
The Court ORDERS that is
(Print the name of the parent appointed Sole Managing Conservator of the children.)
app · ted Sole Managing Conservator of the children.
~~~----~----~--~~------~--~--~~~~is
(Print the name of the parent appointed Possessory Conservator of the children.)
C!lnrv Conservator of the children.
The Court ORDERS that tli ole Managing Conservator has the following exclusive rights
and duty:
1. the right to designate the prim residence of the child/ren without geographic restriction;
2. the right to consent to medical, de I, and surgical treatment for the child/ren involving
invasive procedures;
3. the right to consent to psychiatric and ps ological treatment of the child/ren;
4. the right to receive child support and to save spend these funds for the benefit of the
child/ran;
5. the right to represent the child/ren in legal action an to make other decisions of
substantial legal significance concerning the child/ran;
6. the right to consent to marriage and to enlistment in the "ted States Armed Forces;
7. the right to make decisions concerning the child/ren's educa
8. the right to the services and earnings of the child/ren;
9. except when a guardian of the child/ren's estates or a guardian or orney ad litem has
been appointed for the child/ren, the right to act as an agent of the ch /ren in relation to
the child/ren's estates if the child/ren's action is required by a state, the ited States, or a
foreign government;
10. the duty to manage the estates of the child/ren to the extent the estates have
by community property or the joint property of the parents.
7C. Order Regarding Passports for the Children
The Court ORDERS that: (Check one.)
D Mother shall have the exclusive right to apply for and renew passports for the child/ren.
D Father shall have the exclusive right to apply for and renew passports for the child/ran.
~er parent shall have the exclusive right to apply for and renew passports for the child/ren.
© TexaslawHelp.org, Final Decree of Divorce with Children, June 2013 Page 6 of23 •
43 8
lhe ~04+ie.s- W',e. cfc~e.r~;r:o:!!? ~ ltot,) :fht. st~rJ(Vd
~O~S~CYl ~6.C.(..~S.S OfiU;) ~C.:t.pt fh~f TY) h t
lwcvt 6r"~~ mLl~t obt6-.tn.. ~ mo...~n+~~
lA:> rth. Q.. \otclf'C:OM tr..c..L +r
cAtlcl b~-t'af'C.. 0
me
~~~ +hill.J-e
""" • :...l.. ......_,
8. Possession and Access (Visitation) I.' CA.~ v \
'
\.JV ~ n 15h: • 'n
I o,x- tt\...
The Court ORDERS that the parents shall have possession and access to the child/ren as ordered in the:
(Check one. Attach the appropriate Possession and Access Order to this Decree. Write Exhibit A at the top.)
~dard Possession and Access Order attached as Exhibit A and fully incorporated into this Decree.
D Modified Possession and Access Order attached as Exhibit A and fully incorporated into this Decree.
D Supervised Possession and Access Order attached as Exhibit A and fully incorporated into this
Decree.
(Check only if needed. Attach a Possession and Access Order for Child Under 3 to this Decree. Write Exhibit Bat the top.)
D The Court ORDERS that until a child is 3 years old, the parents shall have possession and access to
the child as ordered in the Possession and Access Order for Child Under 3 attached as Exhibit 8 and
fully incorporated into this Decree. The Court ORDERS that beginning on the child's 3'd birthday, the
parents shall have possession and access to the child as ordered in the Possession and Access
Order attached as Exhibit A.
9. Child Support
9A. Order to Pay Child Support
TheCourtORDERS ffi t.hm~+JJJ tC. 0 (;' rko_n (Obligor)topay
(Print the name of heParent who will pay child support.)
•
and manner described below until one of the following events that terminate child support occurs for
each child.
Events that Terminate Child Support (See Texas Family Code Sections 154.006 and 154.002.)
The obligation to pay child support for a child terminates when:
• The child turns 18, unless when the child turns 18 he or she is enrolled and complying with
attendance requirements in a secondary school program leading toward a high school diploma
or enrolled in courses for joint high school and junior college credit then child support .,
terminates at the end of the month in which the child graduates. -or- '
• The child marries, dies, or is emancipated by court order. -or-
• The child begins active duty in the United States armed forces. -or-
• A court terminates the parent-child relationship between the man ordered to pay child support
and the child based on genetic testing that determines the man· is not the child's father. -or-
• The person ordered to pay child support and the person ordered to receive child support marry
or remarry each other, unless a non parent or agency has been appointed conservator of the
child.
98. Obligor and Obligee
The Court ORDERS that the parent ordered to ~ child support above is the Obligor and will be
referred to as the "Obligor'' throughout this section and section 10.
The Court ORDERS that the parent ordered to receive child support above is the Obligee and will be
referred to as the "Obligee" throughout this section and section 10.
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DC BK14087 PG47
DC BK14008 PG1682
9C. Child Support Amount(s)
If only one child wi eive support, check bo)C 9C(1) and fill in the child support amount.
If~ than one child wil ive support, check bo)C 9C(2) and fill in the child support amounts.
9C(1) D For a Single Child Wri 51
· the child support amount for the single child on the 1 line below.
Write in t te the 1•' child support payment is due on the 'Z'd line.
Choose a due that is after the date this decree will be signed by the Court.
Obligor is ORDERED to pay $._ _ _ _---=::~~-child support per month. The 151 payment is
due on is due on the 1st day of each month
Month I Day I Year
after that until child support terminates for the child.
9C(2) ~tlple Children 51
Write in the total child support amount for all of the children on the 1 line.
Write in the date the 1•' child support payment is due on the 'Z'd line. Choose a
due date that is after the date this decree will be signed by the Court.
On each additional line, write in the child support amount for one fewer child.
For example, if you have 3 children write in the child support amount for all 3
children on the 1"1 line, the child support amount for 2 children on the :jd line
and the child support amount for 1 child on the 4'h line.
Note: Child support based on the guidelines set out in Texas Family Code
Chapter 154, Subchapter C, decreases each time child support terminates for
one of the children.
Obligor is ORDERED to pay$ 3t.l 2, child support per month. The 1"1 payment is
due on ;6n~ IJ 10 l'J . A like payment is due on the 1st day of each month after
Month..I)Jay /~ear
that until child support terminates for ~ child. fc,O
Afte ild support terminates for one child, Obligor is ORDERED to pay$_
child sup per month. The 1"1 payment is due on the 1"1 day of the 1• m~after child
?~J •
support term tes for one child. A like payment is due on the 1st day of each month after that
until child suppo rminates for a second child.
After child support termi s for two children, Obligor is ORDERED to pay $-----,--~,..-
child support per month. The t payment is due on the 1st day of the 1st month after child
support terminates for a second ild. A like payment is due on the 1st day of each month after
that until child support terminates fo third child.
After child support terminates for three chil n, Obligor is ORDERED to pay $_ _ _ _ __
child support per month. The 1st payment is du n the 1st day of the 1st month after child
support terminates for a third child. A like paymen · due on the 1st day of each month after
that until child support terminates for a fourth child.
After child support terminates for four children, Obligor is 0 ERED to pay $_ _ _ _ __
child support per month. The 1st payment is due on the 1st day he 1st month after child
support terminates for a fourth child. A like payment is due on the 1 day of each month after
that until child support terminates for a fifth child.
After child support terminates for five children, Obligor is ORDERED to pay ·~::--:---:-::-:--­
child support per month. The 151 payment is due on the 1st day of the 1"1 month er child
support terminates for a fourth child. A like payment is due on the 1"1 day of each
that until child support terminates for a sixth child.
Warning! Do !!2f pay child support directly to the other parent. Send all child support payments to the Texas hild
SupPOrt Disbursement Unit. PO Box 659791. San Antonio. TX 78265. If you pay child support directly to the o r
parent, you won't get credit and you may have to pay again!
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DC BK14087 PG48
DC BK14008 PG1683
•
90. Place of Payment
The Court ORDERS Obligor to send all child support payments to the Texas Child Support State
Disbursement Unit, PO Box 659791. San Antonio, TX 78265, for distribution according to law.
The Court ORDERS Obligor to Include the following information with each payment:
• Name of parent ordered to pay child support, and
• Name of parent ordered to receive child support, and
• Cause Number and County of Decree or Order, and
• Attorney General Case Number, if applicable.
Payments should be made out to the Texas State Disbursement Unit or TXSDU.
9E. No Credit for Informal Payments
IT IS ORDERED that money paid by Obligor directly to Obligee or spent while in possession of the
child/ren does NOT count as child support and shall be deemed in addition to and not instead of the
support ordered in this order.
9F. Child Support Account I Fees
Each parent is ORDERED to:
• Fill out any forms necessary to set up a child support account, and
• Take the forms to the local Domestic Relations Office or county child support liaison within 5 days
after the judge orders child support, and
• Pay when due all fees charged to that parent by the state disbursement unit and any other
agency authorized by law to a charge a fee for the collection and distribution of child support.
9G. Guideline or Non-Guideline Support
The Court finds that the child support ordered above is:
liJ...ei1Tdeline Support: The amount of child support is approximately the amount recommended by
the Texas Family Code Child Support Guidelines. See Texas Family Code, Chapter 154, Subchapter C.
0 Non-Guide/in upport: The amount of child support differs significantly from the amount
recommended by the as Family Code Child Support Guidelines.
(If the amount ordered is based on the guidelines, you must also provide the following information.)
The net monthly income/res ces of the Obligor is $ - - - - - - - -
The net monthly income/resource f the Obligee is $ - - - - - - - -
Guideline child support would be % of Obligor's net monthly resources, which is
$ per month.
The actual monthly child support amount order , which is % of
Obligor's net monthly income/resources.
Guideline child support would be unjust or inappropriate er the circumstances because:
© TexaslawHelp.org, Final Decree of Divorce with Children, June 2013 Page 9of23
. '
46 11
DC BK14087 PG49
DC BK14008 PG1684
•
9H. Income Withholding
IT IS ORDERED that any employer of Obligor is ordered to withhold child support from Obligor's
disposable earnings.
If an income withholding for support order is served on Obligor's employer, the employer shall withhold
child support payments from Obligor's pay, and send it to the Texas Child Support Disbursement Unit.
PO Box 659791, San Antonio, TX 78265, where the payments shall be recorded, and forwarded to
Obligee. All child support withheld and paid in accordance with this order shall be credited against
Obligor's child support obligation.
If the employer withholds less than 100% of the child support ordered, Obligor is ORDERED to send the
balance owed to the Texas Child Support Disbursement Unit. PO Box 659791, San Antonio. TX
78265.
If an income withholding for support order is not served on the employer, or if Obligor's is self-employed
or unemployed, Obligor's is ORDERED to send all child support payments to the Texas Child Support
Disbursement Unit. PO Box 659791. San Antonio, TX 78265.
IT IS ORDERED that the Clerk of this Court shall cause a certified copy of the income withholding for
support order to be delivered to any employer of Obligor, if asked to do so by Obligor, Obligee, a '
prosecuting attorney, the title IV-D agency, a friend of the Court, or a domestic relations office.
91. Suspension of Income Withholding
Check here if all parties agree not to have the employer withhold child support payments at this time.
D The parties agree, and the Court ORDERS that an income withholding for support order shall not be
served on the employer unless: 1) child support payments are more than 30 days late, 2) the past due
amount is the same or more than the monthly child support amount, 3) another violation of this child
support order occurs or 4) the Office of the Attorney General Child Support Division is providing services
to Obligee. Obligor is ORDERED to send all child support payments to the Texas Child Support
Disbursement Unit. PO Box 659791, San Antonio, TX 78265, where the payment will be recorded, and
forwarded to Obligee.
9J. Change of Employment
Obligor is ORDERED to notify this Court and Obligee by U.S. certified mail, return receipt requested, of
any change of address and of any termination of employment. This notice shall be given no later than 7
days after the change of address or the termination of employment. This notice or a subsequent notice
shall also provide the current address of Obligor and the name and address of Obligor's current
employer, whenever that information becomes available.
9K. Child Support After Death
IT IS ORDERED that the provisions for child support in this decree shall be an obligation of Obligor's
estate and shall not terminate on his/her death. Payments received for the benefit of the child/ren,
including payments from the Social Security Administration, Department of Veterans Affairs, or other
governmental agency or life insurance proceeds, annuity payments, trust distributions, or retirement
survivor benefits, shall be a credit against this obligation. Any remaining balance of the child support is an
obligation of Obligor's estate.
9L. Life Insurance Policy
Check here if the person ordered to pay child support should also be ordered to maintain a life insurance policy for as
long as child support is ordered.
D As additional child support, the person paying child support under this order is ORDERED to obtain
and maintain a life insurance policy on his or her life for as long as child support is ordered. The value of
the policy shall be at least as much as the total child support obligation. The person receiving child
support under this order must be named as the primary beneficiary for the benefit of the children.
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DC BK14087 PG50
DC BK14008 PG1685
•·
10. Medical Support
10A. Obligation to Provide Medical Support
As additional child support, the Court ORDERS the parents to provide medical support as set out in this
order for each child listed in SA above until one of the following events that terminate child support
and medical support occurs for the child.
Events that Terminate Child Support and Medical Support
The obligation to pay child support and medical support for a child terminates when:
• The child turns 18, unless when the child turns 18 he or she is enrolled and complying with
attendance requirements in a secondary school program leading toward a high school diploma
or enrolled in courses for joint high school and junior college credit then child support
terminates at the end of the month in which the child graduates. -or-
• The child marries, dies, or is emancipated by court order. -or-
•
• The child begins active duty in the United States armed forces. -or-
• A court terminates the parent-child relationship between the man ordered to pay child support
and the child based on genetic testing that determines the man is not the child's father. -or-
• The person ordered to pay child support and the person ordered to receive child support marry
or remarry each other, unless a non parent or agency has been appointed conservator of the
child.
Note about the law:
The Obligor is the parent ordered to ~ child support. The Obligee is the parent ordered to receive child support.
The law presumes that the Obligor (the parent ordered to~ child support) will also pay for the children's heanh
insurance Q! pay cash medical support. Texas Family Code 154.183
The law says that the monthly cost of health insurance is reasonable if it's not more than 9% of the Obligor's
monthly resources for all of Obligor's child/ran. Texas Family Code 154. 181 (e)
108. Availability of Health Insurance
The Court makes the following findings regarding the availability of health insurance:
(Check box 108(1) or 108(2) and fill in the requested information.)
108(1) D Health insurance for the children !! available at reasonable cost to Obligor through:
D Obligor's work or membership in a union, trade association, or other organization or
another source available to Obligor. The actual cost of the health insurance is
$ per month.
D Obligee' s work or membership in a union, trade association, or other organization or
another source available to Obligee. The actual cost of the health insurance is
$ per month.
(Note: If health insurance for the children is available to Obligee. and Obligee has other children
covered by the same health insurance determine the actual cost of insuring the children in this case by
doing this: Divide the total cost of insuring all the children covered by the plan by the number of children
insured. Then, multiply that number by the number of children in this case.)
108{2) ~rivate health insurance for the children is not available to either parent at reasonable cost.
The child/ren ~/are D is not/are not currently covered by Medicaid.
The child/ren DIs/are 0 Is not/are not currently covered by C.H.I.P.
The cost, if any, is$ D per month D per year.
«:> TexaslawHelp.org, Final Decree of Divorce with Children, June 2013 Page 11 of 23
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Note about the law:
The law says the Court should make an order regarding medical support using the following priorities, unless the
Court finds that a different order would be in the best interest of the child/ran.
The Court's 1•' choice should be health insurance through a parent's work or membership in a union, trade
association, or other organization (if it is available at a reasonable cost to the Obligor).
The Court's r choice should be health insurance available to a parent through another source {if it is available at a
reasonable cost to the Obligor).
The Court's ~ choice should be health insurance through a government medical assistance program, i.e. Medicaid
or C. .P. Texas Family Code 154.182
if applicable.)
Good use exists to make an order that does not follow the priorities set out in Texas Family Code
Section 54.182 for the following reasons: (See note about the law above.)
10C. Orders Rega ing Health Insurance and Cash Medical Support
Check box 10C(1), 10C{2 OR 10C(3) and write in the appropriate names.
• Check box 10C(1) if the bl/gor will provide and pay for health insurance for the children.
• Check box 10C(2) if the 0 gee will provide health insurance for the children and the Obligor will pay cash
51
medical support to reimburs he Obligee for the cost of the insurance. Don 1 forget to write in the date the 1
payment of cash medical supp rt is due. Choose a due date that is after the date this decree will be signed by
the Court.
• Check box 10C(3) if neither parent as access to pn"vate health insurance at a reasonable cost. Obligee will be
ordered to apply for coverage under government medical assistance program and Obligor will be ordered to
pay cash medical support. Don't forg to write in the date the 1st payment of cash medical support is due.
Choose a due date that is after the date his decree will be signed by the Court.
10C(1) 0 Obligor to Provide and Pay Health Insurance
As additional child support, the Court OR ERS Obligor,-:=-:-:----:---:----:---:--:----:-::-:----::---
(Print name of parent ordered to pay child support)
to get health insurance for the child/ren with 15 days of the date of this order through: (Check one.)
0 Obligor's work or membership in a union, t de association, or other organization.
0 another source available to Obligor.
The health insurance must cover basic healthcare rvices, including usual physician services, office
visits, hospitalization, and laboratory, X-ray, and eme ency services.
Obligor is ORDERED to pay, as additional child suppo all costs of such health insurance, including
but not limited to enrollment fees and premiums.
Obligor is ORDERED to keep such health insurance in full rce and effect on each child, who is the
subject of this suit, until one of the above events that term in te child support and medical
support occurs for the child.
Obligor is ORDERED to give Obligee the following within 30 da of the date of this order:
o Obligor's social security number and the name and address of !igor's employer, and
o the name of the insurance carrier, the policy number, and proof th child/ren are covered, and
o a copy of the insurance policy and list of benefits covered, and
o insurance membership cards for the child/ran, and
o any forms needed to use the health insurance, and
o any forms needed to submit a claim.
Obligor is ORDERED to give Obligee the following within 3 days of receipt:
o any insurance checks or other payments for medical expenses paid by Oblig
e TexasLawHelp.org, Final Decree of Divorce with Children, June 2013 Page 12 of 23
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DC BK14008 PG1687
•.
o any explanations of benefits relating to medical expenses paid or incurred by Obligee.
health insurance benefits for the child/ren are changed in any way, Obligor is ORDERED to give
ligee information about the change and any new forms needed to use the insurance within 15
da of the change.
•
If hea insurance benefits are cancelled, Obligor is ORDERED to get new health insurance for the
childre within 15 days of the date of cancellation. The new insurance must equal or exceed the
prior lev of coverage. The new health insurance must cover basic healthcare services, including
usual phy ian services, office visits, hospitalization, and laboratory, X-ray, and emergency services.
If Obligor is · ible for dependent health coverage but fails to apply to obtain coverage for the
child/ren, the i urer is ORDERED to enroll the child/ren on application of Obligee or others as
authorized by Ia . See Texas Insurance Code, Section 1504.051
10C(2) 0 Obligee to rovide Health Insurance I Obligor to Reimburse Cost
As additional child su rt, the Court ORDERS Obligee,..,----......,...,,----...,---:::---:--:-::-:----:-:-
(Print name of the person who will receive child supporl)
to get health insurance fo he child/ren within 15 days of the date of this order through: (Check one.)
0 Obligee's work or mem rship in a union, trade association, or other organization.
0 another source available Obligee. •
The health insurance must cove basic healthcare services, including usual physician services, office
visits, hospitalization, and laborat , X-ray, and emergency services.
Obligee is ORDERED to maintain s h health insurance in full force and effect on each child until one
of the above events that terminate c ild support and medical support occurs for the child.
Obligee is ORDERED to give Obligor th following within 30 days of the date of this order:
o Obligee's social security number and t name and address of Obligee's employer, and
o the name of the insurance carrier, the po y number, and proof the child/ren are covered, and
o the name of the insurance company and th policy number, and
o a copy of the insurance policy and list of ben 1ts covered, and
o insurance membership cards for the child/ren, d
o any forms needed to use the health insurance,
o any forms needed to submit a claim.
Obligee is ORDERED to give Obligor the following with I 3 days of receipt:
o any insurance checks or other payments for medical ex nses paid by Obligor and
o any explanations of benefits relating to medical expenses aid or incurred by Obligor.
If health insurance benefits for the child/ren are changed in an ay, Obligee is ORDERED to give
Obligor information about the change and any new forms neede o use the insurance within 15
days of the change. If the cost of health insurance benefits forth hild/ren changes, Obligee is
ORDERED to give Obligor information about the change within 15 ys of the change.
If health insurance benefits are cancelled, Obligee is ORDERED to ge new health insurance for the
children within 15 days of the date of cancellation. The new insurance ust equal or exceed the
prior level of coverage. The new health insurance must cover basic heal care services, including
usual physician services, office visits, hospitalization, and laboratory, X-ra and emergency services.
If Obligee is eligible for dependent health coverage but fails to apply to obtai coverage for the
child/ren, the insurer is ORDERED to enroll the child/ren on application of Ob or or others as
authorized by law. See Texas Insurance Code, Section 1504.051
As additional child support, the Court ORDERS Obligor, -:::-:-:----:---:---=-~-~-:-:----:--
(Print name of parent ordered t y child supporl}
to pay Obligee cash medical support of$ per month for reimbu ement of health
insurance premiums. The 1st payment is due on ----:--:-=--,.,.~--­
Month I Day I Year
© TexasLawHelp.org, Final Decree of Divorce with Children, June 2013
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DC BK14008 PG1688
due on the 1'' day of each month after that until one of the above events that terminate child
support and medical support occurs for each child.
Obligor is ORDERED to send all cash medical support payments to the Texas Child Support
isbu ement Unit PO Box 659791 San An nio TX 78265, for distribution according to law.
T Court ORDERS that money paid by Obligor directly to Obligee or spent while in possession of
ildren does NOT count as cash medical support.
The C rt ORDERS that the cash medical support provisions of this order shall be an obligation of
the esta of Obligor and shall not terminate on his/her death.
Warning! not pay cash medical support directly to the other parent. Send all payments to the
Texas Child upport Disbursement Unit, PO Box 659791, San Antonio, TX 78265.
.'
10C(3) D Obligee t pp/y for Coverage under a Government Medical Assistance Program or
..
Health Plan Obligor to Pay Cash Medical Support
The Court ORDERS 0 igee, , to apply on behalf of
(Pn'nt name of person who will receive child support)
each child for coverage un era governmental medical assistance program or health plan (i.e.
Medicaid or C.H.I.P) within 5 days of the date this decree or order is signed by the Court. If the
children are already covered der such a program or plan, the Court ORDERS Obligee to continue
such coverage.
When such health coverage is ob ined, Obligee is ORDERED to maintain the coverage in full force
and effect on each child by paying applicable fees required for the coverage, including but not
limited to enrollment fees and premiu s for as long as the children are eligible for such covereage.
Obligee is ORDERED to give the Office f the Attorney General Child Support Division a copy of the
insurance policy and list of benefits cover d within 30 days of the date of this order.
Obligee is ORDERED to give Obligor the fo wing within 30 days of the date of this order:
o the name of the insurance company and t policy number, and
o a copy of the insurance policy and list of be fits covered, and
o insurance membership cards for the child/ren, nd
o any forms needed to use the health insurance, nd
o any forms needed to submit a claim.
Obligee is ORDERED to give Obligor the following wi in 3 days of receipt:
o any insurance checks or other payments for medical xpenses paid by Obligor and
o any explanations of benefits relating to medical expen s paid or incurred by Obligor.
If Obligee is eligible for dependent health coverage but fails apply to obtain coverage for the
child/ren, the insurer is ORDERED to enroll the child/ren on plication of Obligor or others as
authorized by law. Texas Insurance Code, Section 1504.051
As additional child support, the Court ORDERS Obligor, --,----~--....,...--.,---,...,..,--..,.-­
(Print name o rent ordered to pay child support)
51
to pay Obligee cash medical support o f $ - - - - - - - onth. The 1 payment is due
on -'"""":"~~,_....,..,..,,....-----· A like payment is due on the 1st day of ach month after that until
Month I Day I Year
one of the above events that terminate child support and medical sup ort occurs for each child.
The Court ORDERS Obligor to send all cash medical support payments to t Texas Child Support
Disbursement Unit. PO Box 659791, San Antonio. TX 78265, for distributio according to law.
Warning! Do !!S!! pay cash medical support directly to the other parent. Sen II payments to the
Texas Child Support Disbursement Unit, PO Box 659791, San Antonio, TX 78 5.
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The Court ORDERS that money paid by Obligor directly to Obligee or spent while in possession of
the children does NOT count as cash medical support.
IT IS ORDERED that Obligor is allowed to stop paying of cash medical support, for the time
Obligor is providing health insurance coverage for the children, if:
a. health insurance for the children becomes available to Obligor at a reasonable cost; and
b. Obligor enrolls the child/ren in the insurance plan and pays all costs of the insurance; and
c. Obligor provides Obligee and the Texas Office of the Attorney General, Child Support
Division the following information:
(1) proof that health insurance has been provided for the child/ren, and
(2) Obligor's social security number, and
(3) name and address of the Obligor's employer, and
(4) whether the employer is self-insured or has health insurance available, and
(i) if the employer is self-insured, a copy of the schedule of benefits, a membership
card, claim forms, and any other information necessary to submit a claim, or
(ii) if the employer has health insurance available, the name of the health insurance
carrier, the policy number, a copy of the policy and schedule of benefits, a health
insurance membership card, claim forms, and any other information necessary to
submit a claim.
Note: This provision regarding when the Obligor may stop paying cash medical support is part of
section 10C3. It does !191 apply to any other section.
10D. Expenses Not Covered by Insurance
Obligor and Obligee are each ORDERED to pay 50 percent of all reasonable and necessary health-care
expenses for the child/ren that are not covered by health insurance, unless:
10C(1) above is checked and Obligor is not providing health insurance as ordered, then Obligor is
liable for 100 percent of all necessary medical expenses of the child/ren.
1OC(2) above is checked and Obligee is not providing health insurance as ordered, then Obligee is
liable for 100 percent of all necessary medical expenses of the child/ren.
If 10C(3) above is checked, Obligee is ORDERED to pay 50 percent of all reasonable and necessary
health-care expenses for the child/ren that are not reimbursed by health insurance or covered by the cash
medical support paid by Obligor and Obligor is ORDERED to pay 50 percent of the total unreimbursed
health-care expenses that exceed the amount of cash medical support paid by Obligor. Obligor is liable
for 100 percent of all necessary medical expenses incurred for the child/renin any month that Obligor
neither pays cash medical support nor provides health insurance for the child/ren.
Reasonable and necessary health care expenses that must be paid by the parents if not covered by
insurance include:
o copayments for office visits and prescription drugs, and
o the yearly deductible, if any, and
o medical, surgical, and prescription drug expenses, and
o mental health-care services, and
o dental and orthodontic expenses, and
o eye care and ophthalmological expenses.
These reasonable and necessary health-care expenses do not include expenses for travel to and from
the health-care provider or for nonprescription medication.
The parent who incurs a health-care expense on behalf of a child (called the "incurring parentj is
ORDERED to give the other parent (called the "nonincurring parent') a copy of all forms, receipts, bills,
© TexaslawHelp.org, Final Decree of Divorce with Children, June 2013 Page 15 of 23
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statements, and explanations of benefits that show the portion of the expense not covered by insurance
within 30 days of receipt.
The nonincurring parent is ORDERED to pay his or her percentage of any uninsured expense within 30
days of receiving documentation of the expense by:
o paying the health-care provider directly, or
o reimbursing the incurring parent, if the nonincurring parent's portion of the expense has already
been paid.
10E. Claims
Either parent may file claims and receive payments directly from the insurance carrier. Further, for the
sole purpose of Texas Insurance Code Sections 1204.251 and 1204.252, the party who is not carrying
the insurance policy is designated the managing conservator or possessory conservator of the children.
Any reimbursement payments received from the health insurance carrier belongs to the parent who paid
the expense. If the insurance carrier sends reimbursement to the parent who did not pay the expense, he
or she is ORDERED to endorse the check and deliver it to the parent who paid the expense with 3 days.
10F. Health Insurance Policy Requirements
Each parent is ORDERED to follow all requirements of any health insurance policy covering the child/ran
to get maximum reimbursement and direct payment from the insurance company. This includes
requirements for:
o giving advance notice to the insurance company, and
o getting second opinions, and
o using "preferred providers."
If a parent incurs health-care expenses for the child/ren using "out-of-network" health-care providers or
services, or fails to follow the health insurance company procedures or requirements, that parent shall
pay all such health-care expenses incurred unless:
o the expenses are emergency health-care expenses, or
o the parents have a written agreement regarding such health-care expenses, or
o the Court makes a different order.
Denial of a bill by an insurance carrier does not excuse the obligation of the parents to pay the
expense.
© TexaslawHelp.org, Final Decree of Divorce with Children, June 2013 Page 16 of 23
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DC BK14008 PG1691
.
i
•
. ~ :I
11. Parent's Information ·=
11A. Disclosure of Mother's Information
(Check one box.)
lid"fhe Court ORDERS Mother to disclose the following information and changes in that information to
Father, the Court and the State Case Registry as required by Texas Family Code 105.006 and
ORDERED in section 12 of this Decree. (Fill in the following information for the Wife/Mother.)
Name:
Home Address:
Mailing Address:
Home phone#
FULL Social Security #:
Driver's License #: Issuing state:
Employer:
Work address:
D The Court finds, pursuant to Texas Family Code 105.006(c) and 105.007(c), that disclosure of
Mother's information to Father is likely to cause Mother or the children harassment, abuse, serious
harm or injury. The Court ORDERS that Mother's address and other identifying information not be
disclosed. The Court further ORDERS that Mother is not required to give her address or other
identifying information to Father or notify Father or the Court of changes in that information. The
Court ORDERS Mother to provide her mailing address and changes in her mailing address to the
State Case Registry, Contract Services Section, MC046S, P.O. Box 12017, Austin, Texas 78711-
2017.
118. Disclosure of Father's Information
(Check one box.)
~e Court ORDERS Father to disclose the following information and changes in that information to
Mother, the Court and the State Case Registry as required by Texas Family Code 105.006 and
ORDERED in section 12 of this Decree. (Fill in the following information for the Husband/Father.)
Name:
Home Address:
Mailing Address:
Home phone #:
FULL Social Security
Driver's License #:
Employer:
Work address:
D The Court finds, pursuant to Texas Family Code Section 1 ) and 105.007(c), that disclosure
of Father's information to Mother is likely to cause Father or the children harassment, abuse, serious
harm or injury. The Court ORDERS that Father's address and other identifying information not be
disclosed. The Court further ORDERS that Father is not required to give his address or other
identifying information to Mother or notify Mother or the Court of changes in that information. The
Court ORDERS Father to provide his mailing address and changes in his mailing address to the State
Case Registry, Contract Services Section, MC046S, P.O. Box 12017, Austin, Texas 78711-2017.
e TexasLawHelp.org, Final Decree of Divorce with Children, June 2013 Page 17 of 23
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.'
12. Required Notices
This section is not applicable If and to the extent it conflicts with the Court's Order regarding
disclosure of information in section 11 above.
EACH PERSON WHO IS A PARTY TO THIS ORDER IS ORDERED TO NOTIFY EVERY OTHER PARTY,
THE COURT, AND THE STATE CHILD SUPPORT REGISTRY OF ANY CHANGE IN THE PARTY'S:
• CURRENT RESIDENCE ADDRESS,
• MAILING ADDRESS,
• HOME TELEPHONE NUMBER,
• NAME OF EMPLOYER,
• ADDRESS OF EMPLOYMENT,
• DRIVER'S LICENSE NUMBER, AND
• WORK TELEPHONE NUMBER.
THE PARTY IS ORDERED TO GIVE NOTICE OF AN INTENDED CHANGE IN ANY OF THE REQUIRED
INFORMATION TO THE OTHER PARTY, THE COURT, AND THE STATE CASE REGISTRY ON OR
BEFORE THE 60TH DAY BEFORE THE INTENDED CHANGE. IF THE PARTY DOES NOT KNOW OR
COULD NOT HAVE KNOWN OF THE CHANGE IN SUFFICIENT TIME TO GIVE NOTICE OF THE .
CHANGE TO PROVIDE 60-DAYS NOTICE, THE PARTY IS ORDERED TO GIVE NOTICE OF THE
CHANGE ON OR BEFORE THE 5TH DAY AFTER THE DATE THAT THE PARTY KNOWS OF THE
CHANGE.
THE DUTY TO FURNISH THIS INFORMATION TO EVERY OTHER PARTY, THE COURT, AND THE
STATE CASE REGISTRY CONTINUES AS LONG AS ANY PERSON, BY VIRTUE OF THIS ORDER, IS
UNDER AN OBLIGATION TO PAY CHILD SUPPORT OR ENTITLED TO POSSESSION OF OR ACCESS
TO A CHILD.
FAILURE BY A PARTY TO OBEY THE ORDER OF THIS COURT TO PROVIDE EVERY OTHER PARTY,
THE COURT, AND THE STATE CASE REGISTRY WITH THE CHANGE IN THE REQUIRED
INFORMATION MAY RESULT IN FURTHER LITIGATION TO ENFORCE THE ORDER, INCLUDING
CONTEMPT OF COURT. A FINDING OF CONTEMPT MAY BE PUNISHABLE BY CONFINEMENT IN
JAIL FOR UP TO SIX MONTHS, A FINE OF UP TO $500 FOR EACH VIOLATION AND A MONEY
JUDGMENT FOR PAYMENT OF ATTORNEY'S FEES AND COURT COSTS.
Notice shall be given to every other party by delivering a copy of the notice to each party by registered
or certified mail, return receipt requested.
Notice shall be given to the Court by delivering a copy of the notice either in person to the clerk of the
Court or by registered or certified mail addressed to the clerk.
Notice shall be given to the State Case Registry by mailing a copy of the notice to the State Case
Registry, Contract Services Section, MC046S, P.O. Box 12017, Austin, Texas 78711-2017.
13. WARNINGS TO PARTIES
•
FAILURE TO OBEY A COURT ORDER FOR CHILD SUPPORT OR FOR POSSESSION OF OR
ACCESS TO A CHILD MAY RESULT IN FURTHER LITIGATION TO ENFORCE THIS ORDER,
INCLUDING CONTEMPT OF COURT. A FINDING OF CONTEMPT MAY BE PUNISHABLE BY
CONFINEMENT IN JAIL FOR UP TO SIX MONTHS, A FINE OF UP TO $500 FOR EACH VIOLATION
AND A MONEY JUDGMENT FOR PAYMENT OF ATTORNEY'S FEES AND COURT COSTS.
FAILURE OF A PARTY TO MAKE A CHILD SUPPORT PAYMENT TO THE PLACE AND IN THE
MANNER REQUIRED BY A COURT ORDER MAY RESULT IN THE PARTY'S NOT RECEIVING CREDIT
FOR MAKING THE PAYMENT.
FAILURE OF A PARTY TO PAY CHILD SUPPORT DOES NOT JUSTIFY DENYING THAT PARTY
COURT-ORDERED POSSESSION OF OR ACCESS TO A CHILD. REFUSAL BY A PARTY TO ALLOW
POSSESSION OF OR ACCESS TO A CHILD DOES NOT JUSTIFY FAILURE TO PAY COURT-
ORDERED CHILD SUPPORT TO THAT PARTY.
@ TexaslawHelp.org, Final Decree of Divorce with Children, June 2013 Page 18 of 23
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DC BK 14008 PG 1693
14. Property and Debt
WARNING: Additional forms are needed to divide retirement benefits and to transfer title to real estate.
, If you plan to divide retirement benefits or you jointly own a house or land with your spouse, do NOT use this
l form without first talking to a lawyer. You can hire a lawyer to review and appropriately modify this decree and
· write the additional documents you must have for a ffat fee. Call your local lawyer referral seNice or the State
. Bar of Texas Lawyer Referral Information SeNice at 1(BOO) 252-9690 for help finding a lawyer.
, About community property: Texas is a community property state. This means that any new property or debt
· that either party obtains from the minute they are married until the minute the judge grants the divorce is
. probably community property, even if the property or debt is only in one spouse's name. There are only a few
· exceptions to the law of community property. The exceptions are gifts, inheritance or a recovery for personal
. injuries that occurred during the marriage that was not for lost wages or medical expenses. All community
property and debt should be included in the Final Decree of Divorce .
. About separate property: If either party receives a gift, an inheritance, or a recovery for personal injuries that
occurred during the marriage that was not for lost wages or medical expenses, it is separate property It is a
good idea to list separate property obtained during the marriage as that individual's separate property in the
Final Decree of Divorce.
Ta_~~to a_lawyer ifyou have questions about property and debt.
The Court makes the following orders regarding the parties' community and separate property:
Husband's Separate Property
(Fill in a · es. If there is no property to declare in any particular category, write "none".)
The Court c rms that the Husband owns the following property as his separate property:
1.
reet Address City State lip
D Husband owned tli ouse before marriage.
D Husband received this e as a gift or inheritance.
2. Land located at: --==----:-~-=---~~-----:=::----------;:::-.------:;;::---
street Address City State lip
D Husband owned this land before marri
0 Husband received this land as a gift or inhe
3. Cars, trucks, motorcycles or other vehicles
Husband owned these vehicles before marriage or received I"''W:'m as a gift or inheritance during the
marriage:
Year Make Model
4. Other Money or Pr
Husband owned the fol ing money or personal property before the marriage:
Husband inherited or received as a · the following money or personal property during the marriage:
Husband received the following money recove or personal injuries that occurred during the
marriage that was not for lost wages or medical ex
© TexasLawHelp.org, Final Decree of Divorce with Children, June 2013 Page 19 of 23
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Husband's Community Property
The Court ORDERS that the Husband is awarded (gets) the following property as his sole and separate
property, and Wife conveys (gives) to Husband her interest in the property, and Wife is divested of (loses)
all right, title, interest and claim in and to that property.
Wife IS ORDERED to sign any deeds or documents needed to transfer any property listed below to the ....
Husband. Husband is responsible for preparing the documents.
1. All property in Husband's care, custody or control, or in Husband's name, that this Final Decree of .,
•
Divorce does not give to the Wife.
2. House or land located at:
-s~~~~::~------------co~-~~----~s~~~~~--~~~P---------
Legal Description:
3. Other real property located
'\
Legal Descnptlon: Wo',JSJ1 i
QOII~piQ~.,..o.LJ-...L.IIo~~DUoii......>J4....1Uilld-.L.!!!!!........t,,..W!\-"~........_,_--...-..ft\ tJa ·.~ ·l
4. All of Husband's employment benefits, including retirement, pension, 401(k), profit-sharing, and stock OJ]o&{l'ttt ··j
option plans that are in his name alone, along with all of Husband's military retirement benefits and l ~1, t
individual retirement accounts (IRAs) that are in his name alone. (Note: If you want to divide retirement or • f
employment benefits do NOT use this form. Talk to an attorney.)
5. All cash and money in any bank or other financial institution listed in Husband's name alone.
6. Any insurance policy that covers Husband's life.
7. Husband's cars, trucks, motorcycles or other vehicles listed below:
Year Make Model
--~l__C1_._9...L..1.L..--- ----lNI-¥-+'1•..~~-~s-o.,L;n.,____ Se t1trct . '
8. Husband will also keep the following pr·~~~-------------------
Husband's Debts
The Husband shall pay the debts listed below:
1. All taxes, bills, liens, and other charges, present and future, that are in Husband's name alone or that
this Decree gives to the Husband alone, unless this Decree requires otherwise.
2. Any debt Husband incurred after separation. Date of separation: ...,..,.-.---,,-----,-,,---
Month Day Year
3. The balance due on any loan or mortgage for the real property that this Decree gives to Husband
alone.
4. The balance due on any loan for any vehicles that this Decree gives to Husband alone.
5. All other debts listed below, which are not in Husband's name alone: (such as credit cards, student loans,
medical bills, income taxes)
© TexasLawHelp.org. Final Decree of Divorce with Children. June 2013 Page 20 of23
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DC BK14087 PG60
DC BK14008 PG1695
..
Wife's Separate Property
· all lines. If there is no property to declare in any particular category, write "none".)
The Co nfirms that Wife owns the following property as her separate property:
1. at: --::::---:-:-77"----------::-::---------=:--:-------=:-:---
Street Address City State Zip
D Wife owned this e before marriage.
D Wife received this hou a gift or inheritance.
2. Land located at: --=:----,-..,....,..,,----~o::::-----=:----------=::------~--
street Address City State Zip
D Wife owned this land before marriage.
D Wife received this land as a gift or inheritance.
3. Cars, trucks, motorcycles or other vehicles
Wife owned these vehicles before the marriage or received them as a gift or inheritance during the
marriage:
Year Make Model Vehicle Identification No. [VIN]
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60 25
DC BK14087 PG63
17. Court Costs
The costs of court shall be paid by the party who incurred them to the extent the party is required to pay
such costs. A party who filed an Affidavit of lndigency is not required to pay costs, unless a contest to the
Affidavit of lndigency was sustained by the Court in a separate written order.
18. Other Orders
The court has the right to make other orders, if needed, to clarify or enforce the orders above.
19. Final Orders
Any orders requested that do not appear above are denied. This Decree is a final judgment that disposes
of all claims and all parties and is appealable. U 'D '- fl\ ~ ...{;~ c::\ ~-.co{'(c.. ('(__ncJ.._~J
j ~
tz-'1-ZOl~~
,3-~-20lf=
Date of Judgment ~
By signing below, the Petitioner agrees to the By signing below, the Respondent agrees to
form and substance of this Decree. the form and substance of this Decree.
( ) ( )
Petitioner's Name (print) Phone number Respondent's Name (print) Phone number
Petitioner's Signature Date Respondent's Signature Date
Mailing Mailing
Address: Address
Email: Email:
Fax#: Fax#:
(if available) (if available)
© TexaslawHelp.org, Final Decree of Divorce with Children, Feb. 2014 Page 23 of 23
61 26
DC BK14087 PG64
DC BK14008 PG1699
Exhibit A: Standard Possession and Access (Visitation) Order
The Court ORDERS that each conservator shall comply with all terms and conditions of this standard
possession and access order.
The Court ORDERS that this standard possession (visitation) order is effective immediately and applies to
all periods of possession occurring on and after the date the Court signs the order to which this exhibit is
attached.
Designation of Conservators
The Court ORDERS that the conservators are designated in this exh~bit as Home P.~arent and Co-parent.
The conse~ator known as the 'Home Pa~nt' is :'Q.b~k! ~~_A.Q ~/(An
(name)
The conservator known as the 'Co-Parent IS: (name) ___.ID~.&.~~o~
...hr.,_,L~. . ~.:t~--Jj--t_.Jt"_.._".-6.t).,.__~--·
.. . k__~-tl....
..,..
__
Mutual Agreement
The Court ORDERS that Home Parent and Co-Parent shall have possession of the child/ren at any and
all times mutually agreed to in advance by Home Parent and Co-Parent.
In the absence of mutual agreement, the Court ORDERS that Home Parent and Co-Parent shall have
possession of the child/ren as ordered below.
Undesignated Times
The Home Parent shall have the right to possession of the child/ren at all times not specifically ordered
for Co-Parent.
Definitions
"School" means the primary or secondary school where a child is enrolled, or if the child is not enrolled
in a primary or secondary school, the public school district where the child primarily resides.
"Child" includes each child, whether one or more, who is part of this case while that child is under the
age of eighteen years and not otherwise emancipated.
A "weekend" begins on the 15 t, 3rd, and 5th Friday of each month at 6pm, and ends on the following
Sunday at 6 pm, except when:
• The box "After school** is checked, then during the regular school year, the weekend begins at the
time the child/ren's school is dismissed before the 15', 3rd, or 5th weekend of each month.
• The box "Next school day*** is checked, then during the regular school year, the weekend ends at
5
the time the child/ren's school starts on the next school day after the 1 t, 3'd, or 5th weekend of each
month (if Co-Parent cannot return the children to school on time, s/he must notify the school and the
other parent).
• The 1st. 3rd, or 5th weekend coincides with a student holiday or teacher's in-service day or federal,
state or local holiday that falls on a Monday, then the weekend begins on Friday, and ends on
Monday; if the holiday falls on a Friday, then the weekend begins on Thursday, and ends on Sunday.
• If a weekend or midweek visit conflicts with the holiday or summer schedule, you must follow the
holiday or summer schedule.
© TexaslawHelp.org, Exhibit Standard Possession and Access Order- June 2013 Page 1 of 5
Texas Family Code Chapter 153, Subchapter F
62 27
DC BK14087 PG65
DC BK14008 PG1700
Schedules •
1A. Co-Parent's Local Schedule Co-parent's Co-parent's
. When the Co-Parent lives within 100 miles of the primary residence of the child/ren, the right to right to
Co-Parent shall have the right to possession of the child/ren as follows:
Weekends* On the 1
51
, 3'", and 5m weekend of each month. See definition above .z: :=~~~:t=, ::::t:
possession , possession
6 pm
·:e::i
day• ..
~
Mld·Week Visit On Thursday of each school week ·fner school** School starts
6pm ~~
Thanksgiving Starts last day of school before Thanksgiving and ends on Sunday. • f.n.er school** : 6 pm
Odd-Numbered Years
Christmas Break
Even-Numbered Years
Starts the last day of school before Christmas Break and ends December
28m.
Z.:
6pm
school.. . noon
Christmas Break Starts on December 28'h and ends the day before school starts after , noon 6pm
Odd-Numbered Years Christmas Break.
Spring Break Starts the last day of school before Spring Break and ends the day before 'Lschool*; 6pm
Even-Numbered Years school starts after Spring Break. 6pm
81 51
Standard Summer Starts on July 1 and ends on July 31 • 6pm ·6pm
Different Summer If Co-Parent gives Home Parent written notice by April 1 of each year, Co- 6pm '6pm
Co-Parent must notify Parent may choose a different 30-day summer schedule. The schedule
Home Parent of the . must be: after school is dismissed for summer break, only 1 or 2 blocks of
dates, in writing, by time, each at least 1 week long, and not during the last week of the
April f. summer break
18. Home Parent's Local Schedule . Home· Home·
Notwithstanding the weekend and midweek periods of possession ordered for Co-Parent ' parent's right i parent's right ·
above, it is expressly ORDERED that Home parent shall have a superior right to . to possession · to possession
· possession of the children as follows: shall begin at: , shall end at:
· Thanksgiving Starts the last day of school before Thanksgiving and ends Sunday. 6 pm 6pm
Even-Numbered Years
Christmas Break Starts the last day of school before Christmas Break and ends December 6 pm noon
Odd-Numbered Years 28m.
Christmas Break Starts on December 28m and ends the day before school starts after noon 6pm
Even-Numbered Years Christmas Break.
· Spring Break Starts the last day of school before Spring Break and ends the day before 6 pm 6pm
Odd-Numbered Years school starts after Spring Break.
Extended Summer If the Home Parent gives the Co-parent written notice by April 15 of each : 6 pm 6pm
Home Parent must notify year, the Home-parent may designate 21 days beginning not earlier than the
. Co-Parent of the dates, in · day after the child's school is dismissed for the summer. The dates must be
writing, by April tfl' exercised in not more than 2 separate periods of at least 7 consecutive days
each. ·
The dates must not be:
• during the last week of the summer break
• during days when the Co-Parent has a scheduled summer, or
Father's/Mother's Day visitation
Summer Weekend If the Home Parent gives the Co-parent written notice by April15 of each . 6 pm 6pm
During Co-Parent's year, the Home-parent shall have possession of the child/ren on 1
Summer VIsitation weekend during the child/ren's summer break, when the Co-Parent
Home Parent must . would otherwise be entitled to weekend possession of the child/ren.
notify Co-Parent of the The weekend:
dates, in writing, by April • Cannot interfere with the Co-Parent's Father's or Mother's Day weekend
15"
• Cannot be the last weekend of summer
© TexasLawHelp.org, Exhibit Standard Possession and Access Order- June 2013 Page 2 of 5
Texas Family Code Chapter 153, Subchapter F
63 28
DC BK14087 PG66
DC BK14008 PG1701
2A. Co-Parent's Long Distance Schedule Co-parent's Co-parent's
right to right to
When Co-Parent lives more than 100 miles from the primary residence of the child/ren, the possession possession
Co-Parent shall have the right to possession of the child/ren as follows: shall begin at:, shall end at:
Weekends• On the 1", 3< (99+) \!~[ft . Re: merhaba
II Drafts {25)
'I Sent
0 Spam {4) '.~~:·ii~i
From: Engin KUGUOGLU
~
lll1 Trash {95) : '. ~;~ :;~ !~ To: Nalan Erkan
•'i
Folders
Recent
Sent: Wednesday, November 13, 2013 3:12 AM
Subject: RE: merhaba
e Messenger GOlsevim ERKAN ad1na Ata!?ehir,Kad1k6y Bostanc1 2893/7 bb:6
Yukan dudullu 5662 parse!, bb:2 de daireler goronuyor aynca ar
~ Calendar ada,23 parsel, 53 pafta da bulunan gayrimenkulU Aysun Gulteki1
tc:45016620662 'e 17.05.2011 de satrm~
!Ji Contacts
II Notepad
Date: Tue, 12 Nov 2013 10:06:54 -0600
~mm·
..... n:=iJ::.ntv®u::.hnn
........ ··-·. . . . . . ...r.nm
-···.
CJ Yahoo Mail for Mobile
IEil Ser1d Feedback Send v
Tt B I Fl.1 := •=:. :~h~v
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https:iius-mg5.mail.yahoo,comineo/launch''·rand=4jl65hlo2dihm I 2i6i2013
·• .c Gi'oail - FW: merhaha Page I nf4
jerina gosh
-----··-··· ..... -.. -
" . ...... ·--·-····---··-··-·-----.... ·-·-·· ··--------··-
"
FW: merhaba
2 messages
Engin KUGUOGLU Fri. Nov 29. 2013 at 1 :43 AM
To: "'jerinagosh@gmail.com"
From: enginkuguoglu@hotmail.com
To: nalantx@yahoo.com
Subject: RE: merhaba
Date: Fri, 8 Nov 2013 14:22:37 +0200
Merhaba ad1 na kay1th Gaymenkuller a~a~1daki gibidir.
Sl\:46887664) MEHMET TURAN ERKA"I: HA11iT Oglu
Sahip Oldugu Ta~mmaz Tesis Kurum, Zemin Bilgisi: Tarih- Yevmiye
Ataliehir, Kad1koy; SUADiYE Mah.; Pafta No: 121, Ada "10:3190, Parse! Nu:60; Kal:2 Bag1ms1z Boltim
"lo: 6 : 06/09/2000 - 9487
,6-ta~chfr, Kad1koy; SlJADiYE Mah.: Pafta No: 12 L Ada "10:3190, Parse! l\o:60; Kat:2 BagmlSlz Biililm
No:7 : 06/09i2000- 9487
~i~li l.flolge(Kapatildi), $i~li; ,StSLt Mah.; Pafta "lo:\53, Ada l\0:1030, l'arsel No:60; Ka1:2 Bag1ms1z
Boliicn "lo:4 : OJi0&/1992 -3556
___ ____ ........ ·-·---------------------------------------------------------------------·-------- ....
,_,_,,,.
Date: Thu, 7 Nov 2013 09:51 :12 -0800
Frum: nalantx@yahoo.com
Subject: merhaba
To: enginkuguog lu@hotmail.com
Engincim merhaba,
Adi : Mehmet Turan Erkan
Anne : Adi Gulsevim Erkan ( Kizlik soy adi: Kirbey)
Baba adi: Hamil Erkan
70
httns:iimaiL11.oogle .com/mail/'?ui=2&:ik=dOOd8db3a4&amo: view=ot&:q~merhaba... 12!6!2013
Gn1ail - FW: merhaba Page 4of4
Subject: merhaba
To: enginkuguoglu@hotmail.com
Engincim merhaba,
Adi : Mehmet Turan Erkan
Anne : Adi Gulsevim Erkan ( Kizlik soy adi : Kirbey )
Baba adi: Hamit Erkan
T.C. Kimlik numarasi : 58387030172
Iii : Kastamonu
llce : Bozkurt
Koyu : Gungoren
Cilt No : 0016
Aile sira No : 0004
Sira no : 0056
Kayit no : 12497
America Social Security Number : 029- 80 -06 15
Bu numarayi City Bank islemlerinde kullaniyordu, fakat Turkiye'de City bank kapandigi
icin hie bir sey kanitlayamiyorum toplu para konusunda.
1998 de Austin I Texas da evlendik. Bu sirada kendi is yerimizde calistik cabaladik butun
yatirimlarla benim bildigim 6 daire alindi. Bunlar ilgili bazi bilgiler Cengiz de var. Onu
arayabilirsen o sana ulastirir. 6 ve 8 yasinda iki bebegim var. Onlar icin bir seyler
yapmam lazim. Mahkenin benden istedigi Turkiyede ono veya ailesine ait ( cunku
onunla evlendigimde ailesinin sislideki Eskazan apartmanindaki dairelerinden baska bir
mal varliklari yoktu.Bir yakin arkadasindan ogrendigime gore annesine vekalet vermiste
olabilir. vekalet vermis bile olsa. Sevgiler selamlar ... Hayirli isler temmennnisiyle ...
nalan
71
https://mail.google.com/mail/?ui=2& ik=d00d8db3 a4&view=pt&q=merhaba... 12/6/2013
Tab 3
72
F
0
r
m 1-040
Department of the Treasury - 1n1erna1 Kevenue :>erv1ce
U.S. Individual Income Tax Return 19991 IRS Use Only-Do not write or staole in
.Wia'!;#~
rJ "·: '-~"'r"l'·
if!,~~- '•
For the vear Jan. 1-Dec. 31, 1999, or other tax vear becinnlna endina I OMB No• •3 .u.&ll.4
Label Your first name and initial Last name Your social security number
(See
instructions.) MEHMET T ERKAN
l If a joint return. spouse's first name and Initial Last name Spouse's social security number
A
' se the IRS B
E HABIBE N ERKAN Anni ied For
label.
Otherwise,
please print
L
H
E
R
Home address (number and street). If you have a P .0 . box, see instructions. Apt. no.
• IMPORTANT!
You must enter
•
or type. E
City, town or post office, state, and ZIP code . If you have a foreign address, see Instructions. your SSN(s) above.
Yes No Note: Checking "Yes"
Presidential
Do you want $3 to go to this fund? .. . .. . . . . . . . . . . x will not change your
~
Election Campaign tax or reduce your
(See instructions.) If a ioint return does your spouse want $3 to oo to this fund?. x refund.
Filing Status
1
2
3
--x
,__
Single
Married filing joint return (even if only one had income)
Married filing separate return . Enter spouse's social security no . above and full name here. ~
4 Head of household (with qualifying person). (See instructions.) If the qualifying person is a child but not your dependent,
Check only
one box.
5
6a
- enter this child's name here.~
Qualifyino widow( er) with dependent child (year spouse died ~ 19 ). (See instructions.)
IX! Yourself. If your parent (or someone else) can claim you as a dependent on his or her tax No. of boxes
checked on
Exemptions return, do not check box 6a. .. . .. . . . .. ....
Sa and 6b _2_ .
b 1X1 Spouse ..... .. .... . . . . .. . .
No. of your
c Dependents: (3) Dependent 's (4)"'1f qualifying
(2) Dependent's social children on
relationship to child for child tax Sc who:
security number
you credit (see instr)
(1 l First name Last name
~
• lived with you
• did not live with
---
you due to divorce
If more than six
~
or separation
dependents,
see the
(see instructions)
---
instructions. Dependents on Sc
~
not entered above
Add numbers
---
entered 0 n
d Total number of exem lions claimed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . lines above ~ 2
7 Wages, salaries, tips, etc. Attach Form(s) W-2 .. . 7
Income Ba Taxable interest. Attach Schedule B If required . . . . . . . . . . . Ba
b Tax-exempt interest. DO NOT include on line Ba . . . . . . . . . Sb
Attach
Copy B of your 9 Ordinary dividends. Attach Schedule B if required. . . . . . . . . . 9
Forms W-2 and 10 Taxable refunds, credits, or offsets of state and local income taxes (see instructions) . 10
W-2G here. 11 Alimony received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Also attach 12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . . . 12 -5 975
Form(s) 1099-R if
tax was withheld. 13 Capital gain or (loss). Attach Schedule D if required. If not required, check here . . . . ~ D ~1..;..3-+--------
If you did not
get a W-2, see
14
15a
16a
Total IRA distributions . . . . 15a
Total pensions and annuities . 16a
I I I
0ther gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
b Taxable amount (see instructions)
b Taxable amount (see Instructions)
15b
16b
the instructions.
17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 32 019
Enclose, but do 18 Farm income or (loss). Attach Schedule F . 18
not staple, any 19 Unemployment compensation . . . • . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 19
payment. Also, 20a Social security benefits . . . . 2oa I I I
b Taxable amount (see instructions) 20b
please use 21
21 Other income. List type and amount (see Instructions) - - - - - - - - - - - - - -
Form 1040-V.
22 Add the amounts in the far ri ht column for lines 7 throu h 21 . This is our total income ~ 22 26 044
23 IRA deduction (see instructions) . . . . . . . . . . . . i-;;;2.;;.3-+--------1
24 Student loan interest deduction (see instructions) . .. 24
Adjusted 25 Medical savings account deduction. Attach Form 8853 _2_5-1----------1 ·
Gross 26 Moving expenses. Attach Form 3903 . . . . . . . . . . . _2_6-1---------~ .
Income 27 One-half of self-employment tax. Attach Schedule SE l--'-27.;......i-------'-1 L,,;8'"'4""0--1
28 Self-employed health insurance deduction (see instructions) ......
2_8-1---------1
29 Keogh and self-employed SEP and SIMPLE plans. t--29---1---------1
30 Penalty on early withdrawal of savings . . . . . . . t--3_0_ _ _ _ _ _ _ _--1
Alimony paid b Recipient's SSN ~
31a i.....;;.3..;,,;1a""----------1
32
Add lines 23 through 31 a . . . . . . . . . . . . . . . . . . . . . 32 1 840
33
Subtract line 32 from line 22. This is our ad'usted ross income . . . . 33 24 204
For Privacy Act and Paperwork Reduction Act Notice, See Instructions. Form 1040 (1999)
J XB RF 12/10/99
73
Form 1040 (1999) Ml:HMI: I I & HAI:! 11:!1: N l:KKAN PaQe 2
Tax and
Credits
b
Standard -
Deduction 36
~
for Most
People
Single:
$4,300 37
Head of 38
household:
$6,350
39
Married filing
40
jointly or
Qualifying 41
widow( er): 42 42
$7,200
43 Child tax credit (see instructions) . . . 43
Married filing
separately: 44 Education credits. Attach Form 8863 . . . . . . 44 .·
$3,600 45 Adoption credit. Attach Form 8839 . . . . . . . 45
46 Foreign tax credit. Attach Form 1116 if required 46
47 Other. Check if from a D Form 3800 b D Form 8396 .?
c D Form 8801 d D Form ( s p e c i f y ) - - - - - - - 47
48 Add lines 41 through 47. These are your total credits . . . ..
49 ....
50 Self-employment tax. Attach Schedule SE. . . . . . . . . . . . . . . _5_0-i-------3....6_8_0_
Other
51 Alternative minimum tax. Attach Form 6251 . . . . . . . . . . . . . . 1-'5_,1-+--------
Taxes
52 Social security and Medicare tax on tip income not reported to employer. Attach Form 4137 . 1--"5""2'-+------ - -
53 Tax on IRAs, other retirement plans, and MSAs. Attach Form 5329 if required. .......,.5_3-+--------
54 Advance earned income credit payments from Form(s) W-2 i....;;;54~-f---------
55 Household employment taxes. Attach Schedule H . . . . .......,.5_5____________
56 Add lines 49 throuah 55. This is vour total tax . . . . . . . ..,. 56 5.409
rayments 57 Federal income tax withheld from Forms W-2 and 1099. . . . . . 57 { U
58 1999 estimated tax payments and amount applied from 1998 return ~:.....+-~~~~~--11
58 ,.
•
59a Earned income credit. Attach Sch. EiC if you have a qualifying 1 <
child b Nontaxable earned income: amt ...... I ________,I
>> •.. k ·· No
and type ..,. i-;;;59:.::a::..i---------F •
60 Additional child tax credit. Attach Form 8812. . . . . . . . . . . o-+-----....,=--=,,,,..,,.--1 ·,··.·
6..;;..
l--" i
61 Amount paid with request for extension to file (see instructions) . 61 5 6 69 1 ·.
62 Excess social security and RRTA tax withheld (see instructions). i.-:6==2:.....+---------1 >
63 Other payments. Check if from a D Form 2439 b D Form 4136 L.....;;6..;;..3_.__ _ _ _ _ _--1ri'··
64 Add lines 57, 58 59a and 60 throuah 63. These are vour total navments . . . . . . . . . ..,. 64 5,669
Refund 65 If line 64 is more than line 56, subtract line 56 from line 64. This is the amount you OVERPAID 65
Have it 66 a Amount of line 65 you want REFUNDED TO YOU . . . . . . . . . . . . . . . . . . . . . ..,. 66a
directlY. ..,. b Routing number ..,. c Type: D Checking D Savings
deposited! See
instr and fill in ..,. d Account number - - - - - - - - - - - - - - - - - - - - - - - - -
55b, 66c, and 66d. 67 Amount of In ssvou want APPLIED TO YOUR 2000 ESTIMATED TAX.... 67
Amount 68 If line 56 is more than line 64, subtract line 64 from line 56. This is the AMOUNT YOU OWE.
You Owe For details on how to pay, see instructions . . . . . . . . . . . . . . . . . . . . . . . . . . ..,. 68
I I t. ·z ~. .~
< .!"'.7""'·
·-....,<"".....,... •....,.,....,.
07
69 Estimated tax oenaltv. Also include on line 68 . . . . . . . . . . . 69 260 .. - . . - -
Under penalties of periury, t declare tnat I have examined this return and accompanying schedules and statements, and to me cest o my Know1eage ana
Sign
~
1ef, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here Your signature Dale Your occupation Daytime telephone
Joint return? RETAIL number (optional)
See instructions.
Spouse's signature. If a joint return, BOTH must sign. Date Spouse's occupation
Keep a copy
for our records.
Prepare r's Da~e/ Preparer's SSN or PTIN
Paid signature
Check If
/(I self-employed
Preparer's EIN
Use Only ZIP code
RF 12/10/99 Form 1040 (1999)
74
Department of the Treasury - ntemaJRevenue Serv'ICe
TAXMIUIS
E
5
LL. 1040 U.S. Individual Income Tax Return 2000 I (Gll) IRS Uee Only · Do not wrtte or staple In this
OMB
t;t;1l'Y
No. 1545-0074
For the year Jan. 1-Dec. 31 , 2000, or other tax year beginning , 2000, ending 20
Label Your first name and initial Last name Your social aecurity number
(See L
instructions A MEHMET T. ERKAN
on page 19.) B If a joint return, spouse's first name and initial Last name Spouee's social security number
E
Use the IRS L HABIBE N. ERKAN
label. Home address (number and street). If you have a P.O. box, see page 19. Apt no. .4 IMPORTANT! .4
H
Otherwise,
please print E You must enter I
R City, town or post office, state, and ZIP code. your SSN(s) above.
or type. E
Presidential
Election Campaign Note. Checking "Yes" will not change your tax or reduce your refund. You Spouse
(See page 19.) Do ou, or our spouse if filin a joint return, want $3 to o to this fund? ........ . D Yes [i] No D Yes CXJ No
Single
Filing Status
2 x
Married filing joint return (even if only one had income)
3 Married filing separate return. Enter spouse's soc. sec. no. above and full name here. .... - - -- - - - - -- - - - -
4 Head of household (with qualifying person). (See page 19.) If the qualifying person is a child but not your dependent, enter this child's
Check only
one box. name here• . . , . - - - - - - - - - - - - - - - - , , - - - - - - - - - - - - - - - - - - - - - - -
5 Qualifying widow er with dependent child year spouse died .... • See page 19.
61 Yourself. If your parent (or someone else) can claim you as a dependent on his or her tax return, do not No. of bOxea
Exemptions checked on ea
check box 6a ................................................................................................................. . andl!b _2_
b [i] Spouse No. of your
(3) Dependent's children on lie
c Dependents: (2) Dependent's social
relationship to who:
security number
(1) First name Last name you e lived with you
e did not live with
you due to divorce
or separation
If more than six (aee page 20)
dependents,
see page 20. Dependents on lie
Total number of exemotions claimed .. .... .... .. ... ....... .. ......... ..... .. ..... .. ........ .. ..... .... ....... ....... .. ....... ... ............ ..
not entered above
Add numbers
entered on
lines above ....
'21
2
d
7 Wages, salaries, tips, etc. Attach Form(s) W-2 ..................•.•.................................. _.................... . 7
:>) Income
BaTaxable interest Attach Schedule B if required ............................ ................................ .... .... ... .... . Ba
Attach
Forms W-2 and bTax-exempt interest Do not include on line Sa ................................. .......=. lsb"-'l'----------1
W-26 here. 9 Ordinary dividends. Attach Schedule B if required ............................ .............................................. . 9
Also attach 10 Taxable refunds or credits of state and local income taxes ..•••........................................... ............... 10
Form( a)
1099-R If tax 11 Alimony received .......•.•....................•....................•...••....•.••...........•.....•...................•.........••... 11
was withheld. 12 Business income or (loss). Attach Schedule C or C-EZ ....................... ................................ ... .......... . 12 17267.
If you did not
13 Gap ital gain or (loss). Attach Schedule D if required. If not required, check here ....... ........ ...... .... D 13
14
geta W-2,
see page 21. 15a Total IRA distributions ............... 115.1
16a Total pensions and annuities ...... 181
I I
14 Other gains or (losses). Attach Form 4797 .... ...................................................................... .......... .
b Taxable amount (see page 23)
b Taxable amount (see page 23)
15b
16b
Enclose, but do 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E ....................... . 17
not attach, any
payment Also, 1B Farm income or (loss). Attach Schedule F ......... ........................... ............................................... . 1B
please use 19 Unemployment compensation ............. ..................................... .... ............................................ . 19
Form 1040-V. 20a Social security benefits .. .......... I 201 I I b Taxable amount (see page 25) 20b
21 Other income. List type and amount (see page 25)_ _ _ __ _ _ __ _ __ _ __ ___.
21
22 Add the amounts in the far right column for lines 7 through 21. This is your total income ... ...... ....... ..,. 17267. 22
23 IRA deduction (see page 27) .•........... ............................................ i-=23"-+--------1
Adjusted 24 Student loan interest deduction (see page 27).................................. .. ,__2_4_,__ _ _ _ _ ___,
Gross 25 Medical savings account deduction. Attach Form 8853 ........................ i-=2"'"5-+---- - - - - - 1
Income 26 Moving expenses. Attach Form 3903 ............................................• i-=2-=-6-+-- - - - - ---1
27 One-half of self-employment tax. Attach Schedule SE .................. ...... ,__27_ __ _ _ 1~2_2~0_,.
2B Self-employed health insurance deduction (see page 29) .............. ....... ,__2_ 8 _,__ _ _ _ _ _ __,
29 Self-employed SEP, SIMPLE, and qualified plans .............................. i-=29=-+- - - - - - - i
d, 30 Penalty on early withdrawal of savings ............... .............................. i-=3"'"0-+------ ---1
31a Alimony paid b Recipient's SSN ..,. : : '-'3""'1""'a...__ _ _ _ _ _-l
32 Add lines 23 through 31a .................................. ............ ........ ................................................... ~32=-+------=1:..:2::...:2~0:....:..•
33 Subtract line 32 from line 22. This is your adjusted aross income ..... . .... ........... ... .... .... . ....... ..,. 33 16 O4 7.
gi~g.1 1 LHA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 56. Form 1040 (2000)
75
Form 104oc2oooi MEHMET T. & HABIBE N. ERKAN Page 2
Tax and 34 Amount from line 33 (adjusted gross income) .......................................................................... ..
;.:.~
...""'
.. ""'
...~.......~3._,4'-+----"'1'-"6:...!0::....4=-.!..7..!...
Credits 35a Check it D
You were 65 or older, Blind; D D
Spouse was 65 or older, DBlind. I
Add the number of boxes checked above and enter the total here ......... ................. ... .... ... ..,.. 35a L - - - - 1
Standard b If you are married filing separately and your spouse itemizes deductions,
Deduction .
for Most or you were a dual-status alien, see page 31 and check here ..,.. 35b D
People 36 Enter your itemized deductions from Schedule A, line 28, oriiaiidarii ............................ .
~
deduction shown on the left. But see page 31 to find your standard deduction if you
Single: checked any box on line 35a or 35b or if someone can claim you as a dependent ......................................... . 36 7350.
$4,400
37 Subtract line 36 from line 34 ............................................................................................................ 37 8697.
Head of If line 34 is $96,700 or less, multiply $2,800 by the total number of exemptions claimed on
household:
38
$6,450 line 6d. If line 34 is over $96,700, see the worksheet on page 32 for the amount to enter ............................ .. 38 5600.
39 Taxable income. Subtract line 38 from line 37. If line 38 is more than line 37, enter -0- 39 3097.
Married filing
40 Tax (see page 32). Check if any tax from a Form(s) D 8814 b Form D4972 ::::::::::::::::::::::::::::::::: 40 461.
jointly or 41 Alternative minimum tax. Attach Form 6251 .................................................................................... ..... . 41
Qualifying
widow(er): 42 Add lines 40 and 41 ................................................... ... ... ......................................................... ..,.. t---"'=--1------~ 42 461.
$7,350
43 Foreign tax credit Attach Form 1116 if required ....................................... l-'-43=--r----------l
Married 44 Credit for child and dependent care expenses. Attach Form 2441 ............... ... l-'-44-=--r----------l
filing
separately: 45 Credit for the elderly or the disabled. Attach Schedule R ........... ................... l--"45:::......ir----------i
$3,675
46 Education credits. Attach Form 8863 .. .. ............. ................. .... ................ l-'-46=--r----------l
47 Child tax credit (see page 36) .......... .... .......... .......... ............. ..... ........... l--"47~r----------i
48 Adoption credit. Attach Form 8839 .......... ..... ... .. .... .. .... .. .... .. .... ......... .... .. l--"48:::......ir----------i
49 Other. Check if from a D Form 3800 b D Form 8396
c D Form 8801 d D Form (specify) &.......:.;;49:.........-------1
50 Add lines 43 through 49. These are your total credits .............................................................................. 1--'5..,o_ _ _ _ _ _ __
51 Subtract line 50 from line 42. If line 50 is more than line 42, enter -0- ................................................... ..,.. 51 4 61 •
Other 52 Self-employment tax. Attach Schedule SE ....... ... ..... ... ...... .. ... .. ...... .. .. .. ... ... ...... ....... .. ... .. ...... .. ........ .. ...... t--'-5=2-+----~2~4~4=-=-0~.
Taxes 53 Social security and Medicare tax on tip income not reported to employer. Attach Form 4137 ........................... .....-5""3-+--- - -- -- -
54 Tax on IRAs, other retirement plans, and MSAs. Attach Form 5329 if required ...................... ................ ....... 1--'5""'4-+--------
55 Advance earned income credit payments from Form(s) W-2 ................................................. ................ .... .....-5""5-+---------
56 Household employment taxes. Attach Schedule H .... .. .. ... ...... .. .. .. .. .. .. .. .. .. .. .. .... .. ....... ... ... .. .. ... ... .. ..... .. .. .. 1--'5""6-+--------
57 Add lines 51 through 56. This is your total tax................................................................................. ..,.. 57 2901.
Payments 58 Federal income tax withheld from Forms W-2 and 1099 .............................. i--=5=8-1---------1
59 2000 estimated tax payments and amount applied from 1999 return 59
If you have 60a Earned income credit (EiC) 60a
a qualifying
child , attach b Nontaxable earned income: amount ..,.. .. I_________I
Schedule EiC. and type..,. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __
61 Excess social security and RRTA tax withheld (see page 50) ........................ l-'6""'1-+--------1
62 Additional child tax credit Attach Form 8812 ............................................. l-'6""2-+--------1
63 Amount paid with request for extension to file ... .. ...... .. .. ... .. .. .. .. .. ... ........... l-'6:..::3-+--------1
64 Other payments. Check if from a D
Form 2439 b D
Form 4136 ......... "'--"6~4_.__ _ _ _ _ __.
65 Add lines 58, 59, 60a, and 61 through 64. These are your total oavments ............... ...... .... .. .. ........ .. ...... ..,.. 65
Refund 66 If line 65 is more than line 57, subtract line 57 from line 65. This is the amount you overpaid ........................... i--6~6--r--------
Have it
directly 67a Amount of line 66 you want refunded to you .................................................................................... ..,.. i--67~a-r-------
deposited!
See page 50
llll- b Routing number 1111- c Type: CheckingD D Savings
and fill in 67b, 1111- d Account number _ _ _ _ _ _ _ __ __
67 c, and 67 d.
68 Amount of line 66 vou want aoolied to vour 2001 estimated tax ... .. .... ..,.. I 68 I
Amount 69 If line 57 is more than line 65, subtract line 65 from line 57. This is the amount ylu owej ........................ ..,.. .....-6=9_.__ _ _ _""'3,_0=-=5....:7-=-.
You Owe 70 Estimated tax oenaltv. Also il1clude on line 69 .. .. .. .... .. ... .. .. .. ... .... .. .. .. .. .... .. 70 15 6 •
t f'Ihave examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct,
Under penalties of perjury, 1,~eclar:
Sign and complete. Declaration of pr er than taxpayer) is based on all information of which preparer has any knowledge.
Here Your signature Date Your oocupation Daytime phone number
Keep a copy
for your
records.
~ Spouse's s:T·9111e. If a i91nt return, both must sign.
I \ d r:_· I _
D::! / /J..~ l~~!s!::!:pation
.:J
ulfol1,o(9'
May me •n~ u1scuss tn ISreturn w1tn the
i ~er shownbell!!..!mpage52)?
II
...-h\ _ .~ ~) T'' I RETAIL II XI Yes I I No
Preparer'a llliii.. <'? A 1 / IDate _I Check If self- Preparer's SSN or PTIN
Paid signature
,. Y §_ .. : ./ ~ J - - t:2:.._ 04 / 04 / 01 employed CXJ
Preparer's
Firm's name (or
Use 0 n Iy yours if self-em- jPhoneno.
ployed), address
and ZIP code
76
Department o Ith a lireasury - Interna JR avenue s erv1ce
.
E
0
LL 1040 U.S. Individual Income Tax Return 2000 I (99) IRS Use Only - Do not write or staple In this t;l1'Y
DMB No. 1545-007 4
For the year Jan. 1-Dec. 31, 2000, or other tax year beginning , 2000, ending 20
Label Your first name and initial Last name Your social security r:-iumber
(See L
instructions A MEHMET T. ERKAN
on page 19.) B If a joint return, spouse's first name and initial Last name Spouse's social security number
E
Use the IRS L HABIBE N. ~RKAN
Otherwise, H
please print City, town or post office, state, and ZIP code. your SSN(s) above.
or type. E
Presidential
Election Campaign Note. Checking "Yes" will not change your tax or reduce your refund. You Spouse
(See page 19.) Do you, or our spouse if filin a joint return, want $3 to o to this fund? ........ . D Yes No D Yes No CXJ CXJ
Single
Filing Status
2 X Married filing joint return (even if only one had income)
3 Married filing separate return. Enter spouse's soc. sec. no. above and full name here. ~ - - - - - - - - - - - - - -
4 Head of household (with qualifying person). (See page 19.) If the qualifying person is a child but not your dependent, enter this child's
Check only
one box. name here. ~ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5 Qualifying widow er) with dependent child (year spouse died ~ • (See page 19.)
6a Yourself. If your parent (or someone else) can claim you as a dependent on his or her tax return, do not No. of boxes
Exemptions checl 17267. 23242.
Schedule E (rental and passthrough) 32019. 0. <32019. I>
Total income 26044. 17267. <8777. I>
!One-half of self-employment tax 1840. 1220. <620. I>
Total adjustments 1840. 1220. <620. I>
~djusted gross income 24204. 16047. <8157. I>
Standard deduction 7200. 7350. 150.
Income before exemptions 17004. 8697. <8307. I>
Personal exemptions 5500. 5600. 100.
' 11504. 3097. <8407. I>
Taxable income
Tax 1729. 461. <1268. I>
Tax before credits 1729. 461. <1268. I>
Tax after non-refundable credits 1729. 461. <1268. t>
Schedule SE (self-employment tax) 3680. 2440. <1240. I>
Total tax 5409. 2901. <2508. I>
Form 4868 (extension request) 5669. 0. <5669. I>
/ Total payments 5669. 0. <5669. I>
Tax overpaid 260. 0. <260. I>
Form 2210/2210F (est. tax penalty) 260. 156. <104. I>
Balance due (including 2210/2210F) 0. 3057. 3057.
J
83
LL
E
0 1040 U.S. Individual Income Tax Return 2001 I (99) IRS Use Only - Do not write or staple in this space.
OMB No. 1545-0074
For the year Jan. 1-Dec. 31, 2001, or other tax year beginning , 2001, ending 20
Label Your first name and initial Last name Your social security number
See L
.nstructions A MEHMET T. ERKAN
on page 19.) B If a joint return, spouse's first name and initial Last name Spouse's social security number
E
Use the IRS L HABIBE N. ERKAN
label. H
Home address (number and street). If you have a P.O. box, see page 19. Apt. ....
Important! A
Otherwise,
please print
E I You must enter
R City, town or post office, state, and ZIP code. If you have a foreign address, see page 19. your SSN(s) above.
or type. E
Presidential
Election Campaign Iii... · Note. Checking "Yes" will not change your tax or reduce your refund. You Spouse
(See page 19.) ,.. Do you, or your spouse if filing a joint return, want $3 to go to this fund? ........ . D
Yes CXJNo D
Yes No CXJ
Single
Filing Status
2 X Married filing joint return (even if only one had income)
3 Married filing separate return. Enter spouse's social security no. above and full name here.~-------------­
4 Head of household (with qualifying person). (See page 19.) If the qualifying person is a child but not your dependent, enter this child's
Check only name here. ~
one box. -------------------------------------~
5 Qualifying widow(er) with dependent child (year spouse died ~ ). (See page 19.)
No. of boxes
6a Yourself. If your parent (or someone else) can claim you as a dependent on his or her tax return, do not check box ea
Exemptions checked on ea
b [XJ Spouse ...................................................................................................................................... and eb 2
(3) Dependent's No. of your
c Dependents: (2) Dependent's social
relationship to children on 6c
security number who:
(1) First name Last name you e lived with you
e did not live with
you due to divorce
or separation
If more than six (see page 20)
dependents,
see page 20. Dependents on 6c
) d
: :
Total number of exemotions claimed ...........................................................................................................
not entered above
Add numbers
entered on
lines above ~
'21
2
I,
Income 7 Wages, salaries, tips, etc. Attach Form(s) W-2 .............................................................................. l--'7'--1--------
Ba Taxable interest. Attach Schedule B if required .............................................................................. l--'B_a-1------~2""2=--'-.
Attach
Forms W-2 and b Tax-exempt interest. Do not include on line Ba ................................. I~-~--------;
Sb I
W-2G here. 9 Ordinary dividends. Attach Schedule B if required ........................................................................... 1--'9~+---------
Also attach 10 Taxable refunds, credits, or offsets of state and local income taxes .................................................... .. 10
Form(s)
1099-R if tax 11 Alimony received ..................................................................................................................... 11
was withheld. 12 Business income or (loss). Attach Schedule C or C-EZ ................................................................... .. 12 17261.
If you did not
13 Capital gain or (loss). Attach Schedule D if required. If not required, check here ..................... ~ D 13
get a W-2, 14 Other gains or (losses). Attach Form 4797 ................................................................................ .. 14
see page 21. 15a Total IRA distributions I I
15a I b Taxable amount (see page 23) 15b
16a Total pensions and annuities ...... 16a b Taxable amount (see page 23) 16b
Enclose, but do 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E ....................... .
not attach, any 17
payment. Also, 18 Farm income or (loss). Attach Schedule F .................................................................................. .. 18
please use 19 Unemployment compensation .................................................................................................. . 19
Form 1040-V. 20a Social security benefits ............ I 20a I I b Taxable amount (see page 25) 20b
21 Other income. List type and amount (see page 27)_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _--i
21
22 Add the amounts in the far right column for lines 7 through 21. This is your total income.................. ~ 22 17283.
23
IRA deduction (see page 27) ......................................................... 1--=2.;..3-+----------l
Adjusted 24
Student loan interest deduction (see page 28) .................................... l--'2_4-1---------;
Gross 25
Archer MSA deduction. Attach Form 8853 ....................................... 1--=2"-5-1----------i
Income 26
Moving expenses. Attach Form 3903 ............................................ . 26
27
One-half of self-employment tax. Attach Schedule SE ....................... . 27 1220.
28
Self-employed health insurance deduction (see page 30) .................... . 28
29
Self-employed SEP, SIMPLE, and qualified plans ............................ . 29
30
Penalty on early withdrawal of savings ........................................ . 30
31a
Alimony paid b Recipient's SSN ..... - - - - - - ' - - - - 31a
Add lines 23 through 31a
110001
32
84
Subtract line 32 from line 22. This is your adiusted gross income
32 1220.
11-27-01 33 33 16063.
LHA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 72. Form 1040 (2001)
10(2001) MEHMET T. & HABIBE N. ERKAN Page 2
~ and 34 16063.
1
34 Amount from line 33 (adjusted gross income) ··············································· ································· .....
dits 35a Check if: D You were 65 or older, D Blind; D Spouse was 65 or older, Dslind.I
'fstandard
')eduction for -
Add the number of boxes checked above and enter the total here ......... ........ ........ .... .... ... ~ 35a
· •People who
b If you are married filing separately and your spouse itemizes deductions, or you were a dual-status alien ...... ~ 35b D
·~
ohecked any 36 Itemized deductions (from Schedule A) or your standard deduction (see left margin) ................................. 36 7600.
box on line-35a ,....
or 35b or who 37 Subtract line 36 from line 34 ............................................................................................................ 37 8463.
can be claimed
as a dependent 38 If line 34 is $99,725 or less, multiply $2,900 by the total number of exemptions claimed on line 6d. If line 34
is over $99,725, see the worksheet on page 32 ....................................................................................... 38 5800.
39 Taxable income. Subtract line 38 from line 37. If line 38 is more than line 37, enter -0- ································· 39 2663.
•All others:
40 Tax. Check if tax from aD Form(s) 8814 bO Form 4972 ............................................................... 40 399.
Single,
$4,550 41 Alternative minimum tax. Attach Form 6251 ······················································································· 41
Head of 42 Add lines 40 and 41 ·················································································································· ~ 42 399.
household,
$6,650 43 Foreign tax credit. Attach Form 1116 if required ....................................... 43
Married filing 44 Credit for child and dependent care expenses. Attach Form 2441 .................. 44
jointly or
Qualifying 45 Credit for the elderly or the disabled. Attach Schedule R .............................. 45
widow(er),
$7,600 46 Education credits. Attach Form 8863 ...... . .. . . . . ....... .. . ... ...... .... . .... .. . . .. . ...... 46
Married filing 47 Rate reduction credit. See the worksheet on page 36 ................................. 47
separately,
$3,800 48 Child tax credit (see page 37) ······························································· 48
49 Adoption credit. Attach Form 8839 ......................................................... 49
50 Other credits from: a D Form 3800 b D Form 8396
c D Form 8801 d D Form (specify) 50
51 Add lines 43 through 50. These are your total credits .............................................................................. 51
52 Subtract line 51 from line 42. If line 51 is more than line 42 enter -0- ................................................... ~ 52 399.
53 Self-employment tax. Attach Schedule SE ............................................................................................. 53 2439.
Other
54 Social security and Medicare tax on tip income not reported to employer. Attach Form 4137 ........................... 54
Taxes
55 Tax on qualified plans, including IRAs, and other tax-favored accounts. Attach 5329 if required ........................ 55
56 Advance earned income credit payments from Form(s) W-2 ..................................................................... 56
57 Household employment taxes. Attach Schedule H ................................................................................. 57
58 Add lines 52 through 57. This is your total tax ................................................................................. ~ 58 2838.
rayments 59 Federal income tax withheld from Forms W-2 and 1099 .............................. 59
•Y
60 2001 estimated tax payments and amount applied from 2000 return ............ 60 2904 .
If you have 61a Earned income credit (EiC) .................................................................. 61a
a qualifying
child, attach b Nontaxable earned income......... J 61 b J I
Schedule EiC.
62 Excess social security and RRTA tax withheld (see page 51) ........................ 62
63 Additional child tax credit. Attach Form 8812 ············································· 63
64 Amount paid with request for extension to file (see page 51) ........................ 64
65 Other payments. Check if from a D Form 2439 b D Form 4136 ......... 65
66 Add lines 59, 60, 61a, and 62 through 65. These are your total payments ............................................. ~ 66 2904.
Refund 67 If line 66 is more than line 58, subtract line 58 from line 66. This is the amount you overpaid ........................... 67 66.
Direct 68a ~o~ti~~nt of line 67 you want refunded to you ·································Ac'counr··················· ....................... ~ 68a
deposit?
See page 51
and fill in 6Bb,
....
b number .... c Type: D Checking D savings .... d number
68c, and 6Bd. 69 Amount of line 67 vou want anolied to vour 2002 estimated tax ......... • 69 66.
Amount 70 Amount you owe. Subtract line 66 from line 58. For details on how to pay, see page 52 r·························· ~ 70
You Owe 71 Estimated tax oenaltv. Also include on line 70 ... .... .... ...... ....... ........... ... .... f 71
Third Party Do you want to allow another person to discuss this return with the IRS (see page 53)? [XJ Yes. Complete the following. D No
Designee's Phone Personal identification
Designee
name .... Preparer no..... number (PIN) ....
Under penalties of perjury, I decl that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct,
Sign and complete. Declaration of arer (other than taxpayer) is based on all information of which preparer has any knowledge.
Here Your signature Date Your occupation D
~ '","~;· •rr; "'_ • '"""· '"' ~""'" ,~~;:;:,.,..
Joint return?
See page 19.
Keep a copy
for your
records.
-,-a .J I C7'f!!fl ETAIL
Date Check if self-
Paid
110002
11-27-01 85
AB.B (Form 1040) 2001 OMB No. 1545-0074 Page 2
s) shown on Form 1040. Do not enter name and social security number if shown on page 1. Your social security number
& HABIBE N. ERKAN
Attachment QB
Schedule B - Interest and Ordinary Dividends Sequence No.
Part I 1 List name of payer. If any interest is from a seller-financed mortgage and the buyer used the Amount
Interest property as a personal residence, see page B-1 and list this interest first. Also, show that
buyer's social security number and address .....
us TREASURY 22.
Note: If you
received a Form
1099-INT,
Form 1099-010, 1
or substitute
statement from
a brokerage firm,
list the firm's
name as the
payer and enter
the total interest
shown on that
form.
2 Add the amounts on line 1
········································································································· 2 22.
3 Excludable interest on series EE and I U.S. savings bonds issued after 1989 from Form 8815,
line 14. You must attach Form 8815 .......................................................................................... 3
4 Subtract line 3 from line 2. Enter the result here and on Form 1040, line Ba ........................... ..... 4 22 .
Note. If line 4 is over $400, you must complete Part Ill.
art II Amount
b rdinary
D ividends
5 List name of payer. Include only ordinary dividends. If you received any capital gain distributions,
see the instructions for Form 1040, line 13 ......
N ote: If you
eceived a Form
099-DIVor
s ubstitute
statement from
a brokerage firm,
Ii st the firm's 5
name as the
p ayer and enter
t he ordinary
d ividends shown
0 n that form.
6 Add the amounts on line 5. Enter the total here and on Form 1040, line 9 .............................. ..... 6
Note. lfl'1ne 6.1s over $400 vou must comp ete p art Ill
Part Ill You must complete this part if you (a) had over $400 of taxable interest or ordinary dividends; (b) had a foreign account;
Yes No
i=oreign or (c) received a distribution from, or were a grantor of, or a transferor to, a foreign trust.
.\ccounts 7a At any time during 2001, did you have an interest in or a signature or other authority over a financial
'
}md account in a foreign country, such as a bank account, securities account, or other financial account? .................. x
Trusts b If "Yes,' enter the name of the foreign country .....
8 During 2001, did you receive a distribution from, or were you the grantor of, or transferor to, a foreign trust?
127501
10-23-01 If "Yes," you may have to file Form 3520. See page B-2 ....................................................................................... x
LHA For Paperwork Reduction Act Notice, see Form 1040 instructions. 86 Schedule B (Form 1040) 2001
OMB No. 1545-0074
Profit or Loss From Business
(Sole Proprietorship)
..,.. Partnerships, joint ventures, etc., must file Form 1065 or Form 1065-B . 2001
..,.. Attach to Form 1040 or Form 1041. ..,.See Instructions for Schedule C(Form 1040).
lame of proprietor Social security number (SSN)
~~-11EHMET T. ERKAN
r A Principal business or profession, including product or service (see page C-1) B
GIFT NOVELTY & SOUVENIR STORES .....
C Business name. If no separate business name, leave blank. D Employer ID number (EIN), if any
MAGIC RICE
E Business address (including suite or room no.)..,.. __________________________ _
City, town or post office, state, and ZIP code
F Accounting method: (1)00 Cash (2)0 Accrual (3)0 Other (specify) ..,.. _________________________ _
G Did you "materially participate" in the operation of this business during 2001? If 'No,' see page C-2 tor limit on losses .............................. Yes 0 CXJ No
H If you started or acquired this business during 2001, check here .. ............................... .............. ................................ ..,.. 0
I Part I I Income
Gross receipts or sales. Caution. If this income was reported to you on Form W-2 and the "Statutory employee" box on
that form was checked, see page C-2 and check here ....................................................................................... ..,.. 0 r--:-1-r-----=5=-0=-=l-=4:..:5:...=....
2 Returns and allowances ...... .. ...... ...... .... ... ..... .......... .. .... ........... .. ...... .. ............... ... ......... ............ ........ .. ...... ....... ... .... 1-2- t - - - - - - - -
3 Subtract line 2 from line 1 ....................................................................................................................................... i-:-3-t-----=5=-0=-=1-=4:..:5:;;...;;...
4 Cost of goods sold (from line 42 on page 2) . .......... ............. .... .... ........ .. .......................... ............................. ........... ... l-'-4-r-----'5~0-=2:..:9:...=...•
5 Gross profit. Subtract line 4 from line 3 ..................................................................................................................... l-"-5-t---~4~5~1~1...6._..._.
6 Other income, including Federal and state gasoline or fuel tax credit or refund (see page C-3) ..... ......... ..... .... ........ ... .. ........ .... i-:-6-t--------
7 Gross income. Add lines 5 and 6. .......... ............... ... ......................................................................................... ..,.. 7 45116.
I Part II I Expenses. Enter expenses for business use of your home only on line 30.
8 Advertising.................................... 8 19 Pension and profit-sharing plans.................. ....._.19__,__ _ _ _ _ __
9 Bad debts from sales or 20 Rent or lease (see page C-4):
services (see page C-3) 9 a Vehicles, machinery, and equipment ........... . 20a
Car and truck expenses b Other business property .......................... . 20b 26850.
(see page C-3) ............................. . 10 21 Repairs and maintenance .......................... . 21
11 Commissions and fees ................. . 11 22 Supplies (not included in Part Ill) .............. . 22
12 Depletion ................................... . 12 23 Taxes and licenses ................................... . 23
13 Depreciation and section 179 24 Travel, meals, and entertainment:
expense deduction (not included in a Travel ................................................. . 24a
Part Ill) (see page C-3) .................... . 13 b Meals and
14 Employee benefit programs (other entertainment ................. .
than on line 19) ........................... f-'-14~1--------1 c Enter nondeductible
15 Insurance (other than health) ........... . 15 amount included on line 24b
16 Interest: (see page C-5l.. ............... .
a Mortgage (paid to banks, etc.) 16a d Subtract line 24c from line 24b 24d
b Other 16b 25
Utilities .................................................. . 25 1005.
17 Legal and professional Wages (less employment credits)
26 26
services................................ 1-17--11---------1 27
Other expenses (from line 48 on
18 Office expense . ...... ... ... ......... ... ... .. 18 page 2) .................... . 27
28 Total expenses before expenses for business use of home. Add lines 8 through 27 in columns ........... .. .. ......... ........ ....... ..,.. 28 27855.
29 Tentative profit (loss). Subtract line 28 from line 7 ......................................................................................................... 29 17261.
30 Expenses for business use of your home. Attach Form 8829 .................................................................. . 30
31 Net profit or (loss). Subtract line 30 from line 29.
~2
• If a profit, enter on Form 1040, line 12, and also on Schedule SE, line 2 (statutory employees, see page C-5).
Estates and trusts, enter on Form 1041, line 3.
• If a loss, you must go to line 32.
If you have a loss, check the box that describes your investment in this activity (see page C-6).
} 31 17261.
}
• If you checked 32a, enter the loss on Form 1040, line 12, and also on Schedule SE, line 2 (statutory employees,
see page C-5). Estates and trusts, enter on Form 1041, line 3. 32 a 0 All investment
is at risk.
• If you checked 32b, you must attach Form 6198. 32b 0 some investment
1s not at nsk.
LHA For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule C (Form 1040) 2001
120001 10-26-01
87
ule c (Form 1040) 2001 MEHMET T. ERKAN Page 2
rt Ill Cost of Goods Sold (see page C-6)
Method(s) used to
value closing inventory: a 00 Cost b D Lower of cost or market c D Other (attach explanation)
34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If
"Yes," attach explanation ................................................................................................................................................ D Yes
35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation 35 3000.
36 Purchases less cost of items withdrawn for personal use ..................................................................................... . 36
37 Cost of labor. Do not include any amounts paid to yourself ................................................................................... . 37
38 Materials and supplies .................................................................................................................................... 38 5029.
39 Other costs .............................................................................................................................................. 39
40 Add lines 35 through 39 ............................................................................................................................... 40 8029.
41 lnventoryatendofyear ................................................................................................................................. i--:4_,_1_,__ _ _ ___,3::..0:::..::0.. ::0:.. .:. •
42 Cost of aoods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4 .. .. .... .. ....... ..... ... ....... ... ... 42 5 02 9 •
I Part IV I Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 1Oand are not required
to file Form 4562 for this business. See the instructions for line 13 on page C-3 to find out if you must file.
43 When did you place your vehicle in service for business purposes? (month, day, year) .,...
44 Of the total number of miles you drove your vehicle during 2001, enter the number of miles you used your vehicle for:
a B u s i n e s s - - - - - - - - - - - - b Commuting------------ c Other - - - - - - - - - - - -
45 Do you (or your spouse) have another vehicle available for personal use? ............................................................................. D Yes 0No
46 Was your vehicle available for use during off-duty hours? ................................................................................................... D Yes 0No
47 aDo you have evidence to support your deduction? ............................................................................................................
b If 'Yes," is the evidence written?....................................................................................................................................
R Yes
Yes
0No
nNo
I Part V I Other Expenses. List below business exoenses not included on lines 8·26 or line 30.
48 Total other expenses. Enter here and on page 1, line 27
88
........ I 48
Schedule G(Form 1040) 2001
OMB No. 1545-007 4
Self-Employment Tax
~ See Instructions for Schedule SE (Form 1040).
2001
~ Attach to Form 1040.
Name of person with self-employment income (as shown on Form 1040) Social security number of
person with self-employment
income~
MEHMET T. ERKAN
Who Must File Schedule SE
You must file Schedule SE if:
e You had net earnings from self-employment from other than church employee income (line 4 of Short Schedule SE or line 4c of Long Schedule SE)
of $400 or more or
• You had church employee income of $108.28 or more. Income from services you performed as a minister or a member of a religious order
is not church employee income. See page SE-1.
Note: Even if you had a loss or a small amount of income from self-employment, it may be to your benefit to file Schedule SE and use either
"optional method" in Part II of Long Schedule SE. See page SE-3.
Exception. If your only self-employment income was from earnings as a minister, member of a religious order, or Christian Science practitioner and
you filed Form 4361 and received IRS approval not to be taxed on those earnings, do not file Schedule SE. Instead, write "Exempt-Form 4361" on
Form 1040, line 53.
May I Use Short Schedule SE or Must I Use Long Schedule SE?
I
I Did You Receive Wages or Tips in 2001? 1
•
No Yes
,.. 1ir
Are you a minister, member of a religious order, or Christian Was the total of your wages and tips subject to social security
Science practitioner who received IRS approval notto be taxed Yes
,... or railroad retirement tax gius your net earnings from self- ~
on earnings from these sources, but you owe self-employment employment more than$ 0,400?
tax on other earnings?
i No
Are you using one of the optional methods to figure your net
earnings (see page SE-3)?
Yes.
... ilr No
~ ~
Did you receive tips subject to social security or Medicare
tax that you did not report to your employer?
No
Did you receive church employee income reported on Form W-2 Yes~
of $108.28 or more? ...
No
11!'
I You May Use Short Schedule SE Below I ...- You Must Use Long Schedule SE I
Section A-Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE.
1 Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1
(Form 1065), line 15a 1
··········································································································································
2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), line 15a
(other than farming); and Schedule K-1 (Form 1065-8), box 9. Ministers and members of religious orders,
see page SE-1 for amounts to report on this line. See page SE-2 for other income to report ............S.t.mt. .. .l.... 2 17261.
3 Combine lines 1 and 2
······································································································································· 3 17261.
4 Net earnings from self-employment. Multiply line 3 by 92.35% (.9235). If less than $400, do not
file this schedule; you do not owe self-employment tax
················································································· ~ 4 15941.
5 Self-employment tax. If the amount on line 4 is:
• $80,400 or Jess, multiply line 4 by 15.3% (.153). Enter the result here and on
•
Form 1040, line 53.
More than $80,400, multiply line 4 by 2.9% (.029). Then, add $9,969.60 to the result.
Enter the total here and on Form 1040, line 53.
} .............................. 5 2439.
6 Deduction for one-half of self-employment tax. Multiply line 5 by 50% (.5).
Enter the result here and on Form 1040, line 27 ................................................ I 6 I 1220.
IA For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule SE (Form 1040) 2001
124501
89
10-23-01
ET T. & HABIBE N. ERKAN
Non-Farm Income Statement 1
~es~ription Amount
From Schedule C 17261.
Total to Schedule SE, line 2 17261.
90 Statement(s) 1
o-Year Comparison Worksheet 2001
(s) as shown on return Social security number
MET T. & HABIBE N. ERKAN
Married Filing Joint 2001 Filing Status Married Filing Joint
15.0% 2001 Tax Bracket 15 0%.
Tax Year Tax Year Increase
Description 2000 2001 (Decrease}
Schedule B - taxable interest 0. 22. 22.
Sch. C/C-EZ (business income/loss) 17267. 17261. <6. t>
Total income 17267. 17283. 16.
One-half of self-employment tax 1220. 1220.
Total adjustments 1220. 1220.
~djusted gross income 16047. 16063. 16.
Standard deduction 7350. 7600. 250.
Income before exemptions 8697. 8463. <234. >
Personal exemptions 5600. 5800. 200.
Taxable income 3097. 2663. <434. >
Tax 461. 399. <62. >
Tax before credits 461. 399. <62. >
Tax after non-refundable credits 461. 399. <62. >
Schedule SE (self-employment tax) 2440. 2439. <1. >
Total tax 2901. 2838. <63. >
···"'{
Jstimated tax payments 0. 2904. 2904.
Total payments 0. 2904. 2904.
['ax overpaid 0. 66. 66.
bverpayment applied to estimate 0. 66. 66.
Form 2210/2210F (est. tax penalty) 156. 0. <156.>
Balance due (including 2210/2210F) 3057. 0. <3057.>
91
E
5
LL. 1040 U.S. Individual Income Tax Return 20021(99) IRS Use Only - Do not write or staple in this space.
OMB No. 1545-007 4
For the year Jan. 1-Dec. 31, 2002, or other lax year beginning • 2002, ending 20
Label Your first name and initial Last name Your social security number
ee L
·instructions A MEHMET T. ERKAN
on page 21.) B If a joint return, spouse's first name and initial Last name Spouse's social security number
E
Use the IRS L HABIBE N. ERKAN
label. H
Home address (number and street). If you have a P.O. box, see page 21. Apt. .
Important! ...
Otherwise,
please print
E
R City, town or post office, state, and ZIP code. If you have a foreign address, see page 21.
I You must enter
your SSN(s) above.
or type. E
Presidential
Election Campaign ..... Note. Checking "Yes" will not change your tax or reduce your refund. You Spouse
(See page 21.) ,. Do you, or your spouse if filing a joint return, want $3 to go to this fund?......... D
Yes [X] No D
Yes [X] No
Single 4 Head of household (with qualifying person). (See page 21.) If
Filing Status
2 [X] Married filing jointly (even if only one had income) the qualifying person is a child but not your dependent, enter
3 D
Married filing separately. Enter spouse's SSN above this child's name here. ~
----------~
Check only and full name here. ~ 5 D
Qualifying widow( er) with dependent child (year
one box. s ouse died~
6a Yourself. If your parent (or someone else) can claim you as a dependent on his or her tax return, do not check box 6a ........ . No. of boxes
Exemptions checked on 6a
b [X] Spouse ................................................................................................................................... . and 6b _2_
(3) Dependent's
c Dependents: (2) Dependent's social
relationship to
No. of your children
on 6cwho:
security number
(1) First name Last name you
• lived with you _ _
• did not live with
you due to divorce
or separation
(see page 22)
If more than five
dependents, Dependents on Be
see page 22. not entered above
: : Add numbers rl
d Total number of exemptions claimed ......................................................................................................... ~~~~:s..,. I2 I
Income 7 Wages, salaries, tips, etc. Attach Form(s) W-2 ............................................................................. . 7
~
Ba Taxable interest. Attach Schedule B if required ............................................................................. . Ba
Jttach
Forms W-2 and b Tax-exempt interest. Do not include on line Ba ................................. l~B_b~I_ _ _ _ _ _ ___,
W-26 here. 9 Ordinary dividends. Attach Schedule B if required .......................................................................... . 9
Also attach 10 10
Taxable refunds, credits, or offsets of state and local income taxes ..................................................... .
Form(s)
1099-R if tax 11 Alimony received ..................................................................................................................... 11
was withheld. 12 Business income or (loss). Attach Schedule C or C-EZ .................................................................... . 12 12685.
If you did not
13 Capital gain or (loss). Attach Schedule D if required. If not required, check here ..................... ~ D 13
get a W-2, 14 Other gains or (losses). Attach Form 4797 ................................................................................... . 14
see page 23. 15a
16a
IRA ~istributions . . ...... ....... .. 15a
Pensions and annu1t1es
I I
...... . 16a .
I b Taxable amount (see page 25)
. b Taxable amount (see page 25)
15b
16b
Enclose, but do
17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E ....................... . 17
not attach, any
payment. Also, 18 Farm income or (loss). Attach Schedule F ................................................................................... . 18
please use 19 Unemployment compensation .................................................................................................. 19
Form 1040-V. 20a Social security benefits ............ ~I_20_a~l_ _ _ _ _ _ ___,I b Taxable amount (see page 27) 20b
21 Other income. List type and amount (see page 29)_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _--l
21
22 Add the amounts in the far riaht column for lines 7 throuah 21. This is vour total income .. .. .............. ~ 22 12685.
23 Educator expenses (see page 29) ................................................... 1-=2"'"3-t----------l
24 IRA deduction (see page 29) ........................................................ . 24
25 Student loan interest deduction (see page 31) ................................ . 25
Adjusted 26 Tuition and fees deduction (see page 32) ......................................... . 26
Gross 27 Archer MSA deduction. Attach Form 8853 ...................................... . 27
Income 28 Moving expenses. Attach Form 3903 ............................................ . 28
29 One-half of self-employment tax. Attach Schedule SE ....................... . 29 896.
30 Self-employed health insurance deduction (see page 33) .................... . 30
31 Self-employed SEP, SIMPLE, and qualified plans ............................. . 31
32 Penalty on early withdrawal of savings ............................................ . 32
33a Alimony paid b Recipient's SSN ~ , , 33a
34 Add lines 23 through 33a 34 896.
210001
10-29-02 35 Subtract line 34 from line 22. This is your adjusted aross income
92 35 11789.
LHA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 76. Form 1040 (2002)
t
l,. MEHMET T. & HABIBE N. ERKAN
36 Amount from line 35 (adjusted gross income) ............................................................................ .......... 36
Page
11789.
2
and
di ts
'andard
37a Check it: D You were 65 or older, D Blind; D Spouse was 65 or older, D I
Blind.
eduction for -
Add the number of boxes checked above and enter the total here .................................... ..,._ 37a
fl
·t.dfi • People who
b If you are married filing separately and your spouse itemizes deductions, or you were a dual-status alien ...... ..... 37b LJ
checked any
box on line 37a
38 Itemized deductions (from Schedule A) or your standard deduction (see left margin) ................................. 38 7850.
or 37b or who
can be claimed
39 Subtract line 38 from line 36 ············································································································ 39 3939.
as a dependent 40 If line 36 is $103,000 or less, multiply $3,000 by the total number of exemptions claimed on line 6d. If line 36
is over $103,000, see the worksheet on page 35 ···················································································· 40 6000.
41 Taxable income. Subtract line 40 from line 39. If line 40 is more than line 39, enter -0- ................................. 41 o.
•All others:
Single,
42 Tax. Check if any tax from: aD Form(s) 8814 bO Form 4972 ......................................................... 42 o.
$4,700 43 Alternative minimum tax. Attach Form 6251 ······················································································· 43
Head of
household,
44 Add lines 42 and 43 .................................................................................................................. .... 44 0.
$6,900 45 Foreign tax credit. Attach Form 1116 if required ······································· 45
Married filing 46 Credit for child and dependent care expenses. Attach Form 2441 .................. 46
jointly or
Qualifying 47 Credit for the elderly or the disabled. Attach Schedule R .............................. 47
widow(er),
$7,850 48 Education credits. Attach Form 8863 ....... . ...... .. .. ................. . ... .... .. .. . . . .. .. 48
Married filing 49 Retirement savings contributions credit. Attach Form 8880 ........................ 49
SeP,arately,
$3,925 50 Child tax credit (see page 39) ........... .................. .... .... . .. . . .. . . . . .... ........... 50
51 Adoption credit. Attach Form 8839 ......................................................... 51
52 Credits from: a D Form8396 b D Form 8859 ............... 52
53 Other credits. Check applicable box(es): a D Form 3800
b D Form 8801 c D Specify ...... 53
54 Add lines 45 through 53. These are your total credits .............................................................................. 54
55 Subtract line 54 from line 44. If line 54 is more than line 44 enter -0- ................................................... .... 55 o.
56 Self-employment tax. Attach Schedule SE ............................................................................................. 56 1792.
Other
57 Social security and Medicare tax on tip income not reported to employer. Attach Form 4137 ........................... 57
Taxes
58 Tax on qualified plans, including IRAs, and other tax-favored accounts. Attach 5329 if required ........................ 58
59 Advance earned income credit payments from Form(s) W-2 ..................................................................... 59
60 Household employment taxes. Attach Schedule H ................................................................................. 60
61 Add lines 55 through 60. This is your total tax ................................................................................. .... 61 1792'
.. •.
Payments 62 Federal income tax withheld from Forms W-2 and 1099 .............................. 62
63 2002 estimated tax payments and amount applied from 2001 return ............ 63 2840.
If you have 64 Earned income credit (EiC) .................................................................. 64 ~.
a qualifying
child, attach 65 Excess social security and tier 1 RRTA tax withheld (see page 56) ............... 65
Schedule EiC.
66 Additional child tax credit. Attach Form 8812 ............................................. 66
67 Amount paid with request for extension to file (see page 56) ........................ 67
68 Other payments from: a 0Form 2439 b0Form 4136 cOForm 8885 68
69 Add lines 62 throuoh 68. These are vour total oavments .................................................................. .... 69 2862 ~- [_fL{J
Refund 70 If line 69 is more than line 61, subtract line 61 from line 69. This is the amount you overpaid ..................... 70 1-9-9-&.• \ o~,.~.
Direct
deposit? 71a Amount of line 70 you want refunded to you ·······································r·········································
.... 71a
See page 56 Routing D D Accoun
....
b number .... c Type: Checking Savings .... d number
and fill in 71b,
72 Amount of line 70 vou want aoolied to vour 2003 estimated tax ......... Ill>-
71c, and 71d. 72 I b t'. $~' ~-
Amount 73 Amount you owe. Subtract line 69 from line 61. For details on how to pay, see page 57 ............ '. .............. 73 ....
You Owe 74 Estimated tax oenaltv (see oaae 57) ······················································ r 74 I
Third Party Do you want to allow another person to discuss this return with the IRS (see page 58)? [][] Yes. Complete the following. D No
Designee Phone Personal identification
no. ..,_ number (PIN) ..,_
Sign
Here
Joint return?
See page 21.
Keep a copy
for your
records.
Paid Preparer's Date Check if self- Preparer's SSN or PTIN
employed
rep r signature 04 08 03 [][]
...J-Se nY Firm'sname(or ~
yoursifself-em- Phone
210002 ployed), address,
01-31-03 andZIPcode
93
OMB No. 1545-007 4
Profit or Loss From Business
(Sole Proprietorship)
.... Partnerships, joint ventures, etc., must file Form 1065 or Form 1065-B . 2002
.... Attach to Form 1040 or Form 1041. ... See Instructions for Schedule C(Form 1040.
of proprietor Social security number (SSN)
ERKAN
A Principal business or profession, including product or service (see page C-1) B Enter code from pages C-7. B, & 9
GIFT NOVELTY & SOUVENIR STORES ....
C Business name. If no separate business name, leave blank. D Employer ID number (EIN), if any
MAGIC RICE
E Business address (including suite or room no.) .. _
City, town or post office, state, and ZIP code
F Accounting method: (1)00 Cash (2)0 Accrual (3)0 Other (specify) .... _________________________ _
G Did you 'materially participate" in the operation of this business during 2002? If 'No," see page C-3 for limit on losses .............................. Yes 0 CXJ No
H If you started or acquired this business during 2002, check here ................................................................................................................ 0
I Part I I Income
Gross receipts or sales. Caution. If this income was reported to you on Form W-2 and the 'Statutory employee' box on
that form was checked, see page C-3 and check here ................... . ............. ................ .......... ..... ..... .... .... ..... ..... .... 0 48398.
2 Returns and allowances ...... ... .. ........ ..... ... ......... ..... ..... ... ..... ...... ......... .............. ... ....... ................... ... ................. ...... 1-2;;.._-1--------
3 Subtract line 2 from line 1 ....................................................................................................................................... r-=-3-+------'4=-8=-=-3-=-9-=8'-.=-
4 Cost of goods sold (from line 42 on page 2) ........... ........ ..... ............................... .... ........ ...................... ....... .. ............. i-;..:-4-+-----7-=-=5..:::0-=5=-·=-
5 Gross profit. Subtract line 4 from line 3 ..................................................................................................................... .........5_,__ _ _4~0~8~9....3_._
6 Other income, including Federal and state gasoline or fuel tax credit or refund (see page C-3) ............ ..... .... ..... ... ...... ........ ..... 1 - 6 - - - - - - - - -
7 Gross income. Add lines 5 and 6 ........................................................................................................................ .... 7 40893.
I Part II I Expenses. Enter expenses for business use of your home only on line 30.
8 Advertising.................................... 8 19 Pension and profit-sharing plans.................. f--'-'19-+--------
9 Bad debts from sales or 20 Rent or lease (see page C-5):
services (see page C-3) .................. 9 a Vehicles, machinery, and equipment ............ i-.:2'-"0-=-a+---------
Car and truck expenses b Other business property ........................... i-.:2~0=-bt-----=2=-7~0-=0-=0'-.=-
(see page C-3) ...... ..... ....... ............ 10 21 Repairs and maintenance ........................... 1-2=1-+--------
11 Commissions and fees .................. 11 22 Supplies (not included in Part Ill) ........... .... 1-2=2-+--------
12 Depletion .................................... 12 23 Taxes and licenses ................................... . 23
13 Depreciation and section 179 24 Travel, meals, and entertainment:
expense deduction (not included in a Travel ................................................... ,_2_4_a+--------
Part Ill) (see page C-4l. .................... 13 b Meals and
14 Employee benefit programs (other entertainment ................. .
than on line 19) ................... ........ 14 c Enter nondeductible
15 Insurance (other than health) ............ 15 350. amount included on line 24b
16 Interest: (see page C-5l. ................ .
a Mortgage (paid to banks, etc.) ........ . 16a d Subtract line 24c from line 24b 24d
b Other 16b 25
Utilities .................................................. . 25 858.
17 Legal and professional 26
Wages (less employment credits) .. .... ......... i-=26-+--------
services ....................................... t - - 1 7 - 1 - - - - - - - - - ; 27
Other expenses (from line 48 on
18 Office expense .......... ..... .. 18 paoe 2) ................ .................................. 27
28 Total expenses before expenses for business use of home. Add lines 8 through 27 in columns ....................................... ..,. 1-2~8-+-_ ____.2....8-=2_..0_.8.._.=-
29 Tentative profit (loss). Subtract line 28 from line 7 ......................................................................................................... 29 12685.
30 Expenses for business use of your home. Attach Form 8829 .......................................................................................... 30
31 Net profit or (loss). Subtract line 30 from line 29.
• If a profit, enter on Form 1040, line 12, and also on Schedule SE, line 2 (statutory employees, see page C-6).
Estates and trusts, enter on Form 1041, line 3.
• If a loss, you must go to line 32.
} 31 12685.
If you have a loss, check the box that describes your investment in this activity (see page C-6).
• If you checked 32a, enter the loss on Form 1040, line 12, and also on Schedule SE, line 2 (statutory employees,
see page C-6). Estates and trusts, enter on Form 1041, line 3.
•If you checked 32b, you must attach Form 6198.
} 32a
32b 0
0 All in~estment
1s at nsk.
some inv~stment
1s not at nsk.
LHA For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule C (Form 1040) 2002
220001 11-04-02
94
le C (Form 1040) 2002 MEHMET T. ERKAN Page 2
art Ill Cost of Goods Sold (see page C-6)
Method(s) used to
value closing inventory: a [XJ Cost b D Lower of cost or market c D Other (attach explanation)
34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If
'Yes; attach explanation ................................................................................................................................................ D Yes
35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation 35 3000.
36 Purchases less cost of items withdrawn for personal use ............. .... ....... .. .. ............ .... ...... ............ ......... ....... ...... ... µ3.,,.6-+--------
37 Cost of labor. Do not include any amounts paid to yourself .......... ... .. ...... .. ......... ...... ... ............ ...... ... ...... ........ ........ µ3..:..7-1---------
36 Materials and supplies ..... .......... .. .. ..... ............. ...... ...... .... .. ........ ........ .... .. ..... ... ........ .......... ..... .. ..... .. .. .... ......... l-"-36"-1-----7-'-"'0-"0:...::5::....:..•
39 Other costs .................................................................................................................................................. 39
40 Add lines 35 through 39 ...................................................................................................L ............................ J--!.40"-l-----=1"-'0~0...::0:...::5::....:..•
41 Inventory at end of year ... ......... .... .. .......... . ...... .. .............. ............... ....... .... ..... .......................................... ..... J--!.4..:..1-+-----~2=5...::0:...::0::....:..•
42 Cost of ooods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4 ....................................... 42 7505 •
I Part IV I Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 10 and are not required
to file Form 4562 for this business. See the instructions for line 13 on page C-4 to find out if you must file.
43 When did you place your vehicle in service for business purposes? (month, day, year) ~
44 Of the total number of miles you drove your vehicle during 2002, enter the number of miles you used your vehicle for:
a Business b Commuting c Other - - - - - - - - - - - -
45 Do you (or your spouse) have another vehicle available for personal use? .............................................................................. 0 Yes 0No
46 Was your vehicle available for personal use during off-duty hours? .................................................................................... 0 Yes 0No
47 a Do you have evidence to support your deduction? ............................................................................................................ D Yes 0No
b If 'Yes,' is the evidence written? ....................................................................................................................................
I Part V I Other Expenses. List below business exoenses not included on lines 8-26 or line 30 .
n Yes nNo
46 Total other expenses. Enter here and on page 1, line 27
220002111-04-02
. . . . . . . . . .95. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1~ Schedule C(Form 1040) 2002
OMB No. 1545-0074
·. Department of the Treasury
Self-Employment Tax 2002
Attachment
internal Revenue Service (99) ~ Attach to Form 1040. ~ See Instructions for Schedule SE (Form 1040). Sequence No. 17
ame of person with self-employment income (as shown on Form 1040) Social security number of
person with self-employment
income ~
MEHMET T. ERKAN
Who Must File Schedule SE
You must file Schedule SE if:
• You had net earnings from self-employment from other than church employee income (line 4 of Short Schedule SE or line 4c of Long Schedule SE)
of $400 or more or
• You had church employee income of $108.28 or more. Income from services you performed as a minister or a member of a religious order
is not church employee income. See page SE-1.
Note: Even if you had a loss or a small amount of income from self-employment, it may be to your benefit to file Schedule SE and use either
"optional method" in Part II of Long Schedule SE. See page SE-3.
Exception. If your only self-employment income was from earnings as a minister, member of a religious order, or Christian Science practitioner and
you filed Form 4361 and received IRS approval not to be taxed on those earnings, do not file Schedule SE. Instead, write "Exempt-Form 4361" on
Form 1040, line 56.
May I Use Short Schedule SE or Must I Use Long Schedule SE?
Did You Receive Wages or Tips in 2002?
No Yes
Are you a minister, member of a religious order, or Christian Was the total of your wages and tips subject to social security Yes
Science practitioner who received IRS approval not to be taxed or railroad retirement tax plus your net earnings from self·
on earnings from these sources, but you owe self-employment employment more than $84,900?
tax on other earnings?
No
Are you using one of the optional methods to figure your net No
earnings (see page SE-3)?
Did you receive tips subject to social security or Medicare
No tax that you did not report to your employer?
Did you receive church employee income reported on Form W-2
of $108.28 or more?
No
You May Use Short Schedule SE Below You Must Use Long Schedule SE
Section A-Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE.
1 Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1
(Form 1065), line 15a ................................................ :......................................................................................... 1 - . . : . . 1 - + - - - - - - - -
2 Net profit or (loss) from Schedule C, line 31; Schedule C·EZ, line 3; Schedule K-1 (Form 1065), line 15a
(other than farming); and Schedule K-1 (Form 1065-8), box 9. Ministers and members of religious orders,
see page SE-1 for amounts to report on this line. See page SE-2 for other income to report ............ S.t.mt.... l .. .. 2 12685.
3 Combine lines 1 and 2 ....................................................................................................................................... 3 12685.
4 Net earnings from self-employment. Multiply line 3 by 92.35% (.9235). If less than $400, do not
file this schedule; you do not owe self-employment tax ................................................................................. ~ 1-4-'--+-----l"'-=1=-7,_l=-"'5'--'-.
5 Self-employment tax. If the amount on line 4 is:
• $84,900 or less, multiply line 4 by 15.3% (.153). Enter the result here and on
Form 1040, line 56.
• More than $84,900, multiply line 4 by 2.9% (.029). Then, add $10,527.60 to the result.
Enter the total here and on Form 1040, line 56.
} ............................. . 5 1792.
6 Deduction for one-half of self-employment tax. Multiply line 5 by 50% (.5). I
Enterthe result here and on Form 1040, line 29 ................................................ 6 I 896.
}HA For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule SE Form 1040 2002
224501 96
10-22·02
Worksheet B-Earned Income Credit (EiC) Keep for Your Records
Your Social Security number
me(s) shown on return
'rnHMET T. & HABIBE N. ERKAN
J Part 1 1a. Enter the amount from Schedule SE, Section A, line 3, or Section B,
line 3, whichever applies. .................. .. .. ..... ....... ........... ..... ..... .. ............ ....... .. .. .......... ....... 1a 12685.
Self-Employed and b. Enter any amount from Schedule SE, Section B, line 4b and li'ne Sa•....................................... + 1b
People With c. Add lines 1a and 1b•................................................................................................... = 1c 12685.
Church Employee d. Enter the amount from Schedule SE, Section A, line 6, or Section B, line 13,
'Income Filing whichever applies....................................................................................................... - 1d _ _ _ _ _ _8=-=-9_,6,_.=-
Schedule SE e. Subtract line 1d from 1c. . .......... . ................... 1e 1178 9 •
Part 2 2. Do not include on these lines any statutory employee income or any amount exempt from
self-employment tax as the result of the filing and approval of Form 4029 or Form 4361.
Self-Employed a. Enter any net farm profit (or loss) from Schedule F, line 36, and from farm partnerships,
NOT Filing Schedule K-1(Form1065), line 15a.................................................................................. 2a
Schedule SE
For example, your net
b. Enter any net profit (or loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1
earnings from (Form 1065), line 15a (other than farming); and Schedule K-1(Form1065-B), box 9................... 2b _ _ _ _ _ _ _ __
self-employment were
less than $400. c. Combine lines 2a and 2b .............................................................................................. = 2c
Part 3 3. Enter the amount from Schedule C, line 1, or Schedule C-EZ, line 1, that you are
Statutory Employees filing as a statutory employee .............................................................................................. 3 - - - - - - - - -
Filing Schedule
C or C-EZ
Part4 4a. Enter your taxable earned income from Worksheet 2, line 8................................................. + 4a
b. Combine lines 1e, 2c, 3 and 4a. This is your total earned income. ....................................... 4b 11789.
All Filers
Using EiC I I
If line 4b is zero or less, STOP You cannot take the credit.
Worksheet B s. Is the amount on line 4b less than:
• $11,060 ($12,060 for married filing jointly) if you do not have a qualifying child,
• $29,201 ($30,201 for married filing jointly) if you have one qualifying child, or
If line 4b includes income on
1
•hich you should have paid • $33, 178($34,178 for married filing jointly) if you have two or more qualifying children.
./all-employment tax but did
··not, the IRS may reduce your
credit by the amount of
CXJ Yes.
self-employment tax not paid. D I I
No. STOP You cannot take the credit.
Part 5 6. Enter your total earned income from Part 4, line 4b, of
this worksheet. .................................................................. 6 11 7 8 9 •
All Filers Using 7. Look up the amount on line 6 above in the EiC Table in the Appendix to find the credit.
EiC Worksheet B Use the correct column for your filing status. Enter the credit here. 7 22.
I I
If line 7 is zero, STOP You cannot take the credit. ......... ····· .............................. .
Put "No" directly to the right of/ine 64 (Form 1040);
or line 41 (Form 1040A); or on line 8 (Form 1040EZ).
8. Enter your adjusted gross income (line 36 of Form 1040; line 22
of Form 1040A; or line 4 of Form 1040EZ). .............................. 8 11789.
9. Are the amounts on lines 8 and 6 the same?
CXJ Yes. Skip line 10;entertheamountfromline 7online 11.
D No. Go to line 10.
10. Is the amount on line 8 less than:
• $6, 150($7,150 for married filing jointly) if you do not have a qualifying child, OR
• $13,550 ($14,550 for married filing jointly) if you have one or more qualifying children?
D Yes. Leave line 10 blank; enter the amount from line 7 on line 11.
CXJ No. Look up the amount on line 8 in the EiC Table in the Appendix to find the
credit. Use the correct column for your filing status. Enter the credit here. 10 - - - - - - - - -
Look at the amounts on lines 10 and 7. Then, enter the SMALLER amount on line 11.
Part 6 11. This is your earned income credit. ................................................................................. 11 22.
Your Earned
),come Credit
221523
12-05-02
97
chedule EiC - Earned Income Worksheet
Name(s) shown on return
MEHMET T. & HABIBE N. ERKAN
Worksheet 2: Earned Income
Taxable Earned Income
1. Enter the amount from line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). ............................................................ 1. _ _ _ _ _ __
2. If you received a taxable scholarship or fellowship grant not reported on a Form W - 2,
but was included in the total on line 7 (Form 1040 or 1040A) or line 1 (Form 1040EZ,
enter the amount ................................................................................................... 2. - - - - - - - - -
3. Inmates. If you received any amount for work done while an inmate in a penal institution
and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1
(Form 1040EZ), enter that amount. ........................................................................... 3. - - - - - - - - -
4. Clergy. If you are a member of the clergy who files Schedule SE and the amount on
line 2 of that schedule includes an amount that was also reported on line 7 (Form 1040),
enter that amount. ................................................................................................ 4. - - - - - - - - -
5. Church employees. If you received wages as a church employee (as defined on page 20),
enter any amount you included on both line 5a of Schedule SE and line 7 (Form 1040). ...... 5. - - - - - - - - -
6. If you received a pension or annuity from a non qualified deferred compensation plan or a
section 457 plan and it was included in the total on line 7 (Form 1040 or Form 1040A) or
line 1 (Form 1040EZ), enter the amount ..................................................................... 6. - - - - - - - - -
7. Add the amounts on lines 2, 3, 4, 5, and 6 of this worksheet. .......................................................................................... 7. - - - - - - - - -
8. Subtract line 7 of this worksheet from line 1. This is your earned income ......................................................................... 8. - - - - - - - - -
221524 12-04-02
98
m
Paid Preparer's Earned Income Credit Checklist OMB No. 1545-1629
November 2002)
Department of'the Treasury
iteriial Revenue Service ~ Do not send to the IRS. Keep for your records.
or the definitions of the following terms, see Pub. 596 for the year for which you are completing this form.
• Investment Income • Qualifying Child • Earned Income
Caution. Taxpayers who file Form 2555 or Form 2555-EZ cannot take the earned income credit (EiC). Taxpayers who were nonresident aliens for
any part of the year cannot take the EiC unless their filing status is married filing jointly.
Part I All Taxpayers
Taxpayer's name~ -----'M=E=H=M=E"-=T'--T"'-"'-.--=E=R'-"KAN=-===-----------------------
Year after 2001 for which you are completing this form ............................................................................ ....................... ~ 2002
2 Is the taxpayer's filing status married filing jointly, head of household, qualifying widow(er), or single? ................................. YesCXJ 0No
3 Does the taxpayer, and the taxpayer's spouse if filing jointly, have a social security number (SSN) that allows him or her
to work or is valid for EiC purposes (see the instructions before answering)? ..................................................................... CXJ Yes 0No
Next, if you checked "No" on line 2 or line 3, stop; the taxpayer cannot take the EiC. Otherwise, continue.
4 Is the taxpayer's investment income more than the limit that applies to the year on line 1? See Pub. 596 for the limit ...... D Yes 00 No
5 Could the taxpayer, or the taxpayer's spouse if filing jointly, be a qualifying child of another person in the year on line 1? ... D Yes 00 No
Next, if you checked "Yes" on line 4 or line 5, stop; the taxpayer cannot take the EiC. Otherwise, go to Part II or Part Ill,
whichever applies.
Part II Taxpayers With a Qualifying Child Child 1 Child2
Caution. If there are two children, complete lines 6·11 for one child before
going to the next column.
6 Is the child -·
• The taxpayer's son, daughter, adopted child, or stepchild, or
• A descendant of the taxpayer's son, daughter, adopted child, or stepchild, or
• The taxpayer's brother, sister, stepbrother, or stepsister, or
• A descendant of the taxpayer's brother, sister, stepbrother, or stepsister, or
• The taxpayer's foster child? ............................... .................................................................... D Yes D No D Yes D No
7 If the child is married, is the taxpayer claiming the child as a dependent?
) (If the child is not married, check "Yes.")....................................................................................... D Yes D No D Yes D No
8 Did the child live with the taxpayer in the United States for over half of the
year? .......................................................................................................................................... D Yes D No D Yes D No
9 Was the child (at the end of the year on line 1) ··
• Under age 19, or
• Under age 24 and a full·time student, or
• Any age and permanently and totally disabled? ........................................................................ D Yes D No D Yes D No
Next, if you checked "Yes" on lines 6 through 9, the child is the taxpayer's
qualifying child; go to line 1Oa. If you checked "No" on line 6, 7, 8, or 9, the
child is not the taxpayer's qualifying child. If the taxpayer does not have a
qualifying child, go to Part Ill on page 2 to see if the taxpayer can take the
EiC for taxpayers who do not have a qualifying child.
10 a Could any other person check "Yes" on lines 6 through 9 for the child? ...................................... . 0Yes 0No 0Yes 0No
Next, if you checked "No" on line 10a, go to line 11. Otherwise, continue.
b Enter the child's relationship to the other person(s) .................................................................... .
c Is the other person(s) taking the EiC based on the child? 0Yes 0No 0Yes 0No
d If the tie-breaker rules applied, would the child be treated as the taxpayer's
qualifying child (see the instructions before answering)? ............. .................................................. D Yes D No D Yes D No
11 Does the qualifying child have a valid SSN (see the instructions before
answering)? ............................... ·································································································· Yes D
No D D Yes D No
Did you check "Yes" on line 11?
D Yes. The taxpayer can take the EiC if the taxpayer's earned income and adjusted gross income are each less than
the limit that applies to the taxpayer's filing status for the year on line 1. See Pub. 596 for the limit. Complete
Schedule EiC and attach it to the taxpayer's return. If there are two qualifying children with SSNs, list them on
Schedule EiC in the same order as they are listed here. If the taxpayer's EiC was reduced or disallowed for a year
after 1996, see Pub. 596 to find out if Form 8862 must also be filed.
) D No. The taxpayer cannot take the EiC, not even the credit for taxpayers who do not have a qualifying child.
LHA For Paperwork Reduction Act Notice, see instructions. Form 8867 (Rev. 11-2002)
220501 12·02-02
99
(Rev. 11-2002) Page2
art Ill Taxpayers Without a Qualifying Child
Was the taxpayer's main home, and the taxpayer's spouse if filing jointly, in the United States for more
· than half the year? (Military personnel on extended active duty outside the United States are considered
to be living in the United States during that duty period.) ................................................................................................ 00 Yes D No
13 Was the taxpayer, or the taxpayer's spouse if filing jointly, at least age 25 but under age 65 at the end
of the year on line 1? ...................................................................................................................................................... 00 Yes D No
Next, if you checked "No" on line 12 or line 13, stop; the taxpayer cannot take the EiC. Otherwise, continue.
14 Is the taxpayer, or the taxpayer's spouse if filing jointly, eligible to be claimed as a dependent on
anyone else's Federal income tax return for the year on line 1?
[X] No. The taxpayer can take the EiC ifthe taxpayer's earned income and adjusted gross income are each less than
the limit that applies to the taxpayer's filing status for the year on line 1. See Pub. 596 for the limit. If the taxpayer's
EiC was reduced or disallowed for a year after 1996, see Pub. 596 to find out if Form 8862 must be filed.
D Yes. The taxpayer cannot take the EiC.
Form 8867 (Rev. 11-2002)
220502
12-02-02
100
T T. & HABIBE N. ERKAN
.SE Non-Farm Income Statement 1
Description Amount
l"rom Schedule C 12685.
rotal to Schedule SE, line 2 12685.
101
Statement(s) 1
1
o-Year Comparison Worksheet 2002
,/Name(s) as shown on return Social security number
~ilEHMET T. & HABIBE N. ERKAN
.:001 Filing Status Married Filing Joint 2002 Filing Status Married Filing Joint
2001 Tax Bracket 15 . O% 2002 Tax Bracket O• O%
Tax Year Tax Year Increase
Description
2001 2002 (Decrease)
Schedule B - taxable interest 22. 0. <22. >
Sch. C/C-EZ (business income/loss) 17261. 12685. <4576. >
Total income 17283. 12685. <4598. >
One-half of self-employment tax 1220. 896. <324. I>
Total adjustments 1220. 896. <324. I>
Adjusted gross income 16063. 11789. <4274. I>
Standard deduction 7600. 7850. 250.
Income before exemptions 8463. 3939. <4524. I>
Personal exemptions 5800. 6000. 200.
Taxable income 2663. <2061. > <4724. I>
r.r'ax 399. 0. <399. I>
Tax before credits 399. 0. <399. >
Schedule SE (self-employment tax) 2439. 1792. <647.>
Total tax 2838. 1792. <1046.>
)stimated tax payments 2904. 2840. <64.>
Schedule EIC (earned income credit) 0. 22. 22.
Total payments 2904. 2862. <42.>
Tax overpaid 66. 1070. 1004.
Overpayment applied to estimate 66. 1070. 1004.
102
226301/05-07-02
·1RS .Use Only-DO not write or staple in this space.
, 2003, ending • 20 0MB No: 1545-0074
label Your first name and initial Last name Your s
(See L
A
mEt\mE.T -r. e~~"'tJ
instructions B If a joint return, spouse's first name and initial Last name Spouse's social security number
I i-:K:...::A:_:.:.6:::=._1:..=:BE--=----_N__:._ _ _ _L__E:~__:____:__rJ_ _ _- - - r_ _ _.
on .page 19.)
Apt. no.
H
E
.R You must enter
s, see page 19.
E
your SSN(s) abpve~
-.....i... .You • Spou~
; ,,. Oves~No Oves~No
'' i¥hou~pld(wlth qualifying persoh): (See pJlge:2(}.y If
Filing Status Ing person .iS !l child but not your dependent, enter
Check only ;s~ehere:,,_
one box.
No. ofboxes •
checked on '1
Exemptions 6a arid 6b -""--
No. of children
'onoe.Who:
• lived with you
(1) First name Last • dlirnot live with
you due .to divorce
If more than five .or separation
dependents, (see page 21)
see page 21. . · l)ependents on 6c
•not entered above _ _
·Add.numbers
on lines
above ~
[b]
Income
Attach
Forms W-2 and
W-2G here.
Also attach biLpJalifie IA/.. ciistribbtion~ ·· 15b
Sotl page 22.
·16a ~~Pilnsicm·s~iifi6lal sefurity .bene~. • ~.""·208:;;..
;;,.:.;;..
.• .._.,.....,--,-.,.,,._..,....,.,,___ _, . 20b
·· . n~r in~orn~~ ust wk0 a 21
·d.the:afno'untsinthefar. vV
Educator expM§~Bs~p~~~.2~}·
Adjusted ··~·: .• IRA ded&ctiori (s,6e¥age 29) · ·
Gross .~~· student 1e>8.riiriterest deduet1orr"
Income 29::
·\~z.;: .Moving• expen8es.• P.tt8cn1~~rrr~998,•· . · · . . ·•· .•
: ~• f0?e-haff of sei,t-employmeritifax'.,·~°:h.S,Cll'
29•ii Self-employed health i11s1muJce d(3(;fu~t1dl1°:(s'eJB~9~33y ·!-";;.;;__..___ _ _ _ _+--_
Sb~'i· Self-employed SEP, SIMPLE1.~a :gualiff0d plans' • ·
3j · Penalty orfeaiiy withdrawarof sMing~
32a Alimony paid . b Recipl('lnt's SSN ,,_ _ ___,,......-----'---
33 Add lines 23 through 32a • ·
34 Subtract line 33 from line 22:.This is your adjusted gross·ineome
Forpisclosure, Privacy Act, and Paperwork Reduction Act Notice,
103 see page 77. 1040
Cat. No. 140870 Form (2003)
Form 1040 (2003)
Tax and
Credits
standard
Deduction
for-
• People i,yho. ·37
v
checked any .
box on line 38
r·· v
36a or 36b or
who can be v
claimed as a
dependent, .40 i.- t,...
see page 34. .: ~'---"''----t--.-v-- v
• All others:
41
Single or
Married filing
separately,
$4,750
Married filing
jointly or
Qualifying
widow(er),
$9,500 .Retirement savings i::ontiit>IJtions Pl-eciit ·Attach i=orfl'l 88ao
Head of 49. Child tax ~redlt (seepag~•4o) ·' •
household, 50 Adoptionicredlt:Attac~'J=qrm·8839 ~·.
$7,000
51 Credits from: aD i=orm 8396 b D Form8s59
~---~. 52 Oth~r credit~. Cheek ~~~fitable bo~(~s): •..• a [] Form
.b 0Form8801 •··.·. D Speeif}{ c ~-----
53 Add lines 44 through 52. These ar:e your totafcreditS
54 • subtractline53.from•une43:1t1ines3;is'ilfqt:fnsion tp~le (se~ pa,g.e .56~
67 bther~yfueiits from: ~. []Form24:3gb[J i=OOiJ'413sc.O Fonii8aa5',
68 Adcflines·61 tfmiugh 67. 'rhese:are your.total payments·· VY
Refund 69 If ttrj~;Sa~§;ffi()r~th~;1frj~a(),'~J6fr8.~;l1Q~~(}from line 68. This is th~amount you qverPald.
Direct deposit? 70a Amoufliot Jine 69 you~want 1 reffiridEicHl>yoti. . · . . . . . . . '. ... }·. . b " 7 7 ' m - - - - - - - 1 - -
See page 56 ... . b Royt~~g f)!Jmber I I I I I I I I hi.. i:TypEj: tJ Qllecking [] sa~r}gs ~
~~~. ~~~ ;g~:
1
...71 d Accc>l1i1tn1Jmber I I I . I . I . J 1 I . . .. I I I I I I I I I
Ariiotlntoffine69 ouwarita ... iedtcf our2004estlmatedtax ... 71 .
Amount 72 Atilql.':n,t you owe. Subtracfllne 68 fr:om line so:.FC?r detaiJs on ~ow,Jo pay; see page 57 j.. .•
You Owe 73 .Estimated tax penalty (see.page.SB) ;: •. • .. ,.• • ·, .73 • :. · · ·
Third Party
Db 'you. want to all6w another p8!ion tg ;df~sS this returri'with;the lR§~(s01:! pa:ge SS)? D Yes~ cc5inpt~t~ the following: ~No
Designee Designee!s • d Phone Per50na1J.den!ifi¥io9 . • I
name · .,_. · no; · .,_ numbe({PIN) • . ·• ...... · .
Sign
Here
Joint return?
See page 20.
Keep a copy
for your
records.
Preparer's ... Date Preparer's SSN or PTIN
Paid signature r Check if
self-employed D
Preparer's Firm's name (or ~ EIN
Use Only yours if self-employed), - - - - - - - - - - - - - - - - - - - - t - - - - - - - - - - - - - - -
address, and ZIP code 104 Phone no.
•u.S.GP0;2003-495·549
Form 1040 (2003)
OMB No. 1545-0074
SCHEDULE C ·· Profit or loss From Business
~@03
(Form 1040) (Sole Proprietorship)
II>- Partnerships, joint ventures, etc., must file Form 1065 or 1065-B.
Department of the Treasury Attachment
Internal Revenue Service (U) II>- Attach to Form 1040 or 1041. ~ See Instructions for Schedule C ( 09
Name of proprietor
A Principal business or profession, including product or service (see page C-2 of the instructions)
GF o f
c ~iA~\nze. If nl Ctara e business name, leave blank. D Employer 10 number (EINJ, if any
E Business address (including suite or room no.) II>- ·
City, town or post office, state, and ZIP code
F Accounting method: (1) ~ Cash (2) D Accrual (3) D Other (specify) II>- --------------------------------------------------
G Did you "m;'lterially participate" in the operation of this business during 2003? If "No," see page C-3 for limit on losses . ~Yes D No
H If you started or acquired this business during 2003, check here . . . . ~ D
I :F.Tiii ii I Income
1 Gross receipts or sales. Caution. If this income was reported to you on Form W-2 and the "Statutory
employ'ee" box on that form was checked, see page C-3 and check here ... D 1
2
l.Lf-. l.1.n U...
'
2 Returns and allowances
:> Subtract line 2 fr.om line 1 3 uf.. LLOl.J..
'Ltq')q
Cost of goods sold (from line 42 on page 2) 4
.
5 Li.I/,~ ii\
5 Gross profit. Subtract line 4 from line 3
6 Other income, including Federal and state gasoline or fuel tax credit or refund (see page C-3) 6
• I
~ LL I l...7~ v' I
7 Gross income. Add lines 5 and 6
lll:r.Tii~llll Expenses. Enter expenses for business use of your home only on line 30.
7
. I
8 Advertising 8 19 Pension and profit-sharing plans 19
9 Car and truck expenses 20 Rent or lease (see page C-5): ~
(see page C-3) . 9 a Vehicles, machinery, and equipment . 20a
10 Commissions and fees 10 b Other business property 20b ? h CfC)O vv'
11 Contract labor 21 Repairs and maintenance . 21
(see page C-4) . 11 22 Supplies (not included in Part Ill) 22
12 Depletion 12 23 Taxes and licenses . 23
13 Depreciation and section 179 24 Travel, meals, and entertainment: ~
expense deduction (not included a Travel . 24a
in Part Ill) (see page C-4) 13 b Meals and
14 Employee benefit programs entertainment
(other than on line 19) . 14 c Enter nondeduct-
1:, Insurance (other than health) . 15 ') c;.:A ~\/V ible amount in-
eluded on line 24b
16 Interest: ~ (see page C-5)
a Mortgage (paid to banks, etc.) .
b Other.
16a
16b
d Subtract line 24c from line 24b
25 Utilities
24d
25 4. 7<2
.,V'
17 Legal and professional 26 Wages (less employment credits) 26
services • 17 27 Other expenses (from line 48 on
18 Office expense . 18 page 2) 27
28 Total expenses before expenses for business use of home. Add lines 8 through 27 in columns ~ 28 "J.~ l..9/J
29 Tentative profit (loss). Subtract line 28 from line 7 29 13 7~'S
30 Expenses for business use of your home. Attach Form 8829 30
31 Net profit or (loss). Subtract line 30 from line 29.
e If a profit, enter on Form 1040, line 12, and also on Schedule SE, line 2 (statutory employees,
see page C-6). Estates and trusts, enter on Form 1041, line 3.
e If a loss, you must go to line 32.
) 31 11.
-
1-~3
32 If you have a loss, check the box that describes your investment in this activity (see page C-6).
• If you checked 32a, enter the loss on Form 1040, line 12, and also on Schedule SE, line 2
(statutory employees, see page C-6). Estates and trusts, enter on Form 1041, line 3.
e If you checked 32b, you must attach Form 6198.
) 32a D All investment is at risk.
32b D Some investment is not
at risk.
105
For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 15786J Schedule C (Form 1040) 2003
Schedule C (Form 1040) 2003 Page 2
Cost of Goods Sold see a e C-6
33 Method(s) used to ~
value closing inventory: a ~ Cost b D Lower of cost or market c D Other (attach explanation)
34 Was there a~y change in determining quantities, costs, or valuations between opening and closing inventory? If
"Yes/' attach explanation . . D Y~s
35 Inventory at beginning of year. If different from last year's closing' inventory, attach explanation 00
36 Purchases less cost of items withdrawn for personal use 36
37 Cost of labor. Do not include any amounts paid to yourself 37
38 Materials and supplies 38
39 Other costs . 39
v' v
40 Add line.s 35 throu~h 39 40
·../ i..
41 Inventory at end of year 41 :i.soo
Cost of goods "sold. Subtract line 41 from line 40. Enter the result here and on page 1 , line 4 42
\/" L..
42
lnfo_rmation on Your Vehicle. Complete this part only if you are claiming car or truck expenses on
line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 on page
C-4 to find out if you must file Form 4562.
43 When did you place your vehicle in service for business purposes? (month, day, year) ~ ....... J. ______ _j_ _.... .
44 Of the total number of miles you drove your vehicle during 2003, enter the number of miles you used your vehicle for:
a Business ---·----·---------------------------- b Commuting -------------------------·------ c Other
45 Do you (or your spouse) have another vehicle available for personal use? . D Yes D No
46 Was your vehicle available for personal use during off-duty hours? D Yes D No
47a Do you have evidence to support your deduction? D Yes D No
b If "Yes," is the evidence written? . D Yes D ,.
1:r.1iia•• Other Expenses. List below business expenses not included on lines 8-26 or line 30.
106
48 Total other expenses. Enter here and on page 1, line 27
'U.S.GP0:2003-495-558 Schedule C (Form 1040) 2003
p SCHEDULE SE OMB No. 1545-0074
(Form 1040) Self-Employment Tax ~@03
Department of the Treasury Attachment
Internal Revenue Service (U) ~ Attach to Form 1040. ~ See Instructions for Schedule SE (Form 1040). Sequence No. 17
Name of person with self-employment income (as shown on Form 1040) Social security number of person
f1J£Hffl • f~tl with self-employment income~
Who Must File Schedule SE
You must file Schedule SE if:
• You had net earnings from self-employment from other than church employee income (line 4 of Short Schedule SE or line 4c of
Long Schedule SE) of $400 or more or
• You had church employee income of $108.28 or more. Income from services you performed as a minister or a member of a
religious order is not church employee income (see page SE-1).
Note. Even if you had a loss or a small amount of income from self-employment, it may be to your benefit to file Schedule SE and
use either "optional method" in Part II of Long Schedule SE (see page SE-3).
Exception. If your only self-employment income was from earnings as a minister, member of a religious order, or Christian Science
practitioner and you filed Form 4361 and received IRS approval not to be taxed on those earnings, do not file Schedule SE. Instead,
write "Exempt-Form 4361" on Form 1040, line 55.
May I Use Short Schedule SE or Must I Use long Schedule SE?
Did You Receive Wages or Tips in 2003?
No Yes
Are you a minister, member of a religious order, or Christian
Was the total of your wages and tips subject to social security Yes
Science practitioner who received IRS approval not to be taxed
or railroad retirement tax plus your net earnings from
on earnings from these sources, but you owe self-employment
self-employment more than $87,000?
tax on other earnings?
No
Are you using one of the optional methods to figure your net No
earnings (see page SE-3)?
Did you receive tips subject to social security or Medicare tax Yes
that you did not report to your employer?
No
Did you receive church employee income reported on Form
W-2 of $108.28 or more?
No
You May Use Short Schedule SE Below You Must Use Long Schedule SE on page 2
Section A-Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE.
1 Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form
1065), line 15a 1
2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),
line 15a (other than farming); and Schedule K-1 (Form 1065-B), box 9. Ministers and members
of religious orders, see page SE-1 for amounts to report on this line. See page SE-2 for other
income to report . . . . . . . . . . . . . . . . . . . . ~-lfV\:\- . .\ .
3 Combine lines 1 and 2 .
4 Net earnings from self-employment. Multiply line 3 by 92.35% (.9235). If less than $400,
do not file this schedule; you do not owe self-employment tax . . 111>-
5 Self-employment tax. If the amount on line 4 is:
• $87,000 or less, multiply line 4 by 15.3% (.153). Enter the result here and on
Form 1040, line 55.
) v
• More than $87,000, multiply line 4 by 2.9% (.029). Then, add $10,788.00 to the
result. Enter the total here and on Form 1040, line 55.
6 Deduction for one-half of self-employment tax. Multiply line 5 by
50% (.5). Enter the result here and on Form 1040, line 28 .
107
6 v
For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 24557Q Schedule SE (Form 1040) 2003
Schedule SE (Form 1 040) 2003 Attachment Sequence No. 17 Page 2 ~
Name of person with self-employment income (as shown on Form 1040) Social security number of person
with self-employment income ..,..
Section B-Long Schedule SE
litffill Seit-Emplo'yment Tax
Note. If your only income subject to self-employment tax is church employee income, skip lines 1 through 4b. Enter -0- on line
4c and go to line 5a. Income from services you performed as a minister or a member of a religious order is not church employee
income. See page SE-1.
A If you are a minister, member of a religious order, or Christian Science practitioner and you filed Form 4361, but you
had $400 or more of other net earnings from self-employment, check here and continue with Part I . . . . . . ..,.. D
1 Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form
106S), line 15a. Note. Skip this line if you use the farm optional method (see page SE-4) i---1--;-------r--
2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1(Form106S),
line 15a (other than farming); and Schedule K-1 (Form 106S-B), box 9. Ministers and members
of religious orders, see page SE-1 for amounts to report on this line. See page SE-2 for other
income to report. Note. Skip this line if you use the nonfarm optional method (see page SE-4) r--2-i---------+--
3 Combine lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . 1--3-1--------+--
4a If line 3 is more than zero, multiply line 3 by 92.3S% (.923S). Otherwise, enter amount from line 3 r--4_a-t-------+--
b If you elect one or both of the optional methods, enter the total of lines 1S and 17 here . . . 1--4_b-1------+
c Combine lines 4a and 4b. If less than $400, do not file this schedule; you do not owe self-employment
tax. Exception. If less than $400 and you had church employee income, enter -0- and continue .._
5a Enter your church employee income from Form W-2. See page SE-1
for definition of church employee income. . . . . . . . 5a
b Multiply line Sa by 92.35% (.923S). If less than $100, enter -0-
6 Net earnings from self-employment. Add lines 4c and Sb
Maximum amount of combined wages and self-employment earnings subject to social security
7
tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax for 2003. . . . . . . S7,000 00
Ba Total social security wages and tips (total of boxes 3 and 7 on Form(s)
W-2) and railroad retirement (tier 1) compensation. If $S7,000 or more,
skip lines Sb through 10, and go to line 11 . . . . . . . . . Ba
b Unreported tips subject to social security tax (from Form 4137, line 9) Bb
c Add lines Sa and Sb Be
9 Subtract line Sc from line 7. If zero or less, enter -0- here and on line 10 and go to line 11 ...... 9
10 Multiply the smaller of line 6 or line 9 by 12.4% (.124) . . . . . . . . . . 10
11 Multiply line 6 by 2.9% (.029) . . . . . . . . . . . . . . . . . . 11
12 Self-employment tax. Add lines 10 and 11. Enter here and on Form 1040, line 55 12
13 Deduction for one-half of self-employment tax. Multiply line 12 by
SO% (.5). Enter the result here and on Form 1040, line 2B . . . . 13 ~:i.'
1@111 Optional Methods To Figure Net Earnings (see page SE-3)
Farm Optional Method. You may use this method only if:
e Your gross farm income1 was not more than $2,400 or
2
• Your net farm profits were less than $1, 733.
14 Maximum income for optional methods . . . . . . . . . . . . . . . . . . . 1, 600 00
15 Enter the smaller of: two-thirds (%) of gross farm income 1 (not less than zero) or $1,600. Also
include this amount on line4b al;>ove.. . . . . . . . . . . . . . . . . . . .
Nonfarm Optional Method. You may use this method only if:
3
• Your net nonfarm profits were less than $1, 733 and also less than 72.1 S9% of your gross nonfarm
4
income and
e You had net earnings from self-employment of at least $400 in 2 of the prior 3 years.
Caution. You may use this method no more than five times.
16 Subtract linei 1S from line 14 . . . . . . . . . . . . . . . . . . . . . . . 16
17 Enter the smaller of: two-thirds (%) of gross nonfarm income 4 (not less than zero) or the amount
on line 16. Also include this amount on line 4b above . . . . . . . . . . . . . . ~1_7~------'--
1
From Sch. F, line 11, and Sch. K-1 (Form 1065), line 15b. 'From Sch. C, line 31; Sch. C-EZ, line 3; Sch. K-1 (Form 1065), line 15a; and Sch. K-1 (Form 1065-B), box 9.
'From Sch. F, line 36, and Sch. K-1 (Form 1065), line 15a. 'From Sch. C, line 7; Sch. C-EZ, line 1; Sch. K-1 (Form 1065), line 15c; and Sch. K-1 (Form 1065-B), box 9.
"U.S.GP0:2003-495-558
@ 108
Printed an recycled paper Schedule SE (Form 1040) 2003
Department of the Treasury-lnternaf Re~enue Service
~1040 U~S~ Individual Income. Tax Return ~@04 (U) IRS Use Only-Do not write or staple in this space.
For the year Jan. 1-Dec. 31, 2004, or other tax year beginning , 2004, ending '20 OMS No. 1545-0074
Label Your first name and initial Last name
(See L
A
rl\f\-\ffi£T T, ~RlLArJ
instructions B Last name
E~t.ArJ
on page 16.) E
L
. . lmport@t! 4
You must enter
· you~ SSN(s) above.
.}~·"··...,..--.....,.,..--...,.,..__,.-,.,..,.._,_---'------;._,..,---.,,--"--------'-'-'-.,==..,.--,..--
•;;;fd~·;rotal oomoef:~of.~:iceiJ:iptions 'Clairliea ·';: 0:
Income · 71 cc i~4~.~":i•>> ~~~~~!;~~;J!
'linterest:.Donof•incli.Jde'o
Attach Form(s)
W-2 here. Also ···~~~tiactis~il~~1~{s•1t;
•f;t;~·~~d:; . . . ••······. ; .··, . . . . .-",9-'".~--'
attach Forms
W-2G and ••• ...___ _ _ ___...,._
1099-R if tax 1i>,0\;;:: W9t,staje~h'c1;109a1 ;income taxes· (see page 20)
was withheld.
ht.. . . §:~.·~·: ·.• . .·<;;,0L :Z····~.: :< :;.~.; .. , .c • •. .;~· •' ·•.• . .· • i-:-::-1""'2-4--:-=--:::c-:;-:;;;.-t---.--
12:c{ Busiil~ssJnsorfieQiaf" ' i.li-ltyb~nefiis ''· .I '2oa I T 1·btax~l11~a~ou~t (s~e ~ag~ 24) ,_20_b....,·1 - - - - - - - - + - -
.Jd1~1~}i ;
1
m~;'~li~t}~~e~r~.arnoµn:t{see.p(IQ~~1) ,----,, ••• , ••• --- - -7·· -· ------- ---·- - ..!-...,-+---=:-,,-......,,::---+--.--
. .
eam.ounts in:tneJar rightcolumri for.lines7 through 21.This is your total income "":
;2~;.• ;f§~IJ9'~faf ~gp~nS:~s (~'ee p~~e ~6) ·. . r, •• •··•·• '·. 1--"'2..;..3-+-------+--
Adjusted
Gross
;'.f~~~/:~ef:.· 1
~u}1ife~s ex~ns~s ofre~e!Vists, performing.artists•. aflci ·•.•
•· • . · .· •• ~9v~mmeht;o~ti~lf Attach:Fo.nn 2106 w 210HZ ·l-'"-'-'-+--------+---
Income i5'!: Jj.f:if>iCJe'aliBtion {se~ p~ge26)\ ••. ·• •. . /.; · •. · .. · ···.·1-·.,.2..-s-+-------+--
:i6/ :S!&c:1~'nrl~~~ iriterest.deductio~ (s~ page 28) , • 1-"'2."'"6-+-------+--
~#{ ~T4!fj~~:~.iidje~sdeduction (see' page 29), · ·.'· ~ . . 27
2t3 ·.• ;H~~Jtti1s~;in9s~de~~r1~ ae'auciiofi)Auacll Forin .a8B9 • .28
29., M()virl~fexpen~es.Attach Form.3903 ·.• . · 2.9
30 >o~~~half..of seff7employm~nt tax:. Attach Schedule SE . 30
31 Self-employed health insurande deduction (see page 30) 31
32 Self.:.ernployed SEP, S.IMPLE, and ~ualified plans . 32
33 Penalty 'on early withdrawal of savings 33
34a AliJT1ony paid b Recipient's SSN .,.: _ _ _ _ _ _ __ 34a
35 Add lines 23 tl)rough 34a • •
36. Subtract line 35 from line 22. This is your adjusted gross income
109
For Disclosure, Privacy Act, and Paperwork, Reduction Act Notice., see page 75. Cat No. 140870
0
Form 1040 (2004)
37 Amount fromline 36 (adju$ted gross income) · .
38a
?1f:. heck:{·.··D.. y~.-.u.·. '{'e.reb.o:n bef.~~e. J··a.n~.ary. 2 •. 19.40.•..
. p f)pouse was born.before January 2, 1940;
o.s1'.nd:} Total b.oxes
D Blind. checked ,.... 38a
Standard b if your spous~ itemii~s oil a separ.ate return or you were a ciuru-stifus alien; See page 31 and check here ..... 38b
Deduction ....~9 tterriizec.I ded1.1cifo11s (f~om Schedule A) or your standard deduction (see left margin) .
tor-
40·· :suptr~ct·Jirie39 iro01.nn~~37 . . : , . ·.~ •. .. . . •
• People who
checked any 41
If line·~f i~ $107,()25. o'r:less, roultiply $3, 100 by thetotalnumber of exemptions claimed on
i.---v
box on line · Jii:ie.6ci:;1t. iiRe47.i!l oyer.$101,025, the worksh~et on page 93 • • •
see 41 00 (,,,..
38a or 38b or '-..() y
who can be 42 TaXableloC:o·m~i7~utitfad line fmmline 40, If line 41 is more than line 40, enter -o-
41 42
claimed as a
dependent, .4S ;jax{s~e:p;gge 3S)~·cfrec~itany~ is from: ~ Form(s)8814 q
b .. 0 Form 4972 •. 43
44
0 t- [.,,,.
see page 31. 44 · .i1tern~~ve:!ni11i~bm•jax (se~pagess); Attach 6251 i::,.
~''.~i~t~~f~~~.Q·;,~.b~M~l
$9,700
Head of
household,
$7,150 . M~· C)~~r ¢reoit~;iCti~r::~;.af?p1J¢abl~ 1:>.0x(esJ: .a0 .~o[rri
.. 3800 .
~~~~d~~fJi~ .' ,/,/
-~-----'~~::.:
Other !-=::_+---a.,~"""--+-''"'--""
· M~.W~mptoyer:Attach FqrmA137. ·,
Taxes
Bla~§}1et~7Attach' 5~29 if reguired • • 1 - . : : = - 1 - - - - - - - + - -
Form
.riii_(s}'{ii]:~;.:: ..., ~. · .· ··
~!i~~f -.rij~~·*,/~: ,'"<. ',,~:,~,
. Payments
,...----..,.,-..-.. ;64;,
If you have a
qualifying
~~i~~d~f:~c. 66\ t
~~~==~~~~~~~~=====-;__:_~-+=~l~9~5=--=-~~-V'
·.·. •··v·~}~l1btriict uri~'f>2.ir0tnli~~%: Ti1f~i~ the ~mountyou ove..Paid
0
Refund
Direet deposit? 72a Amoootof Y•retuffd~ t~ you ...· •• · · •• . ~ • , · • ...-
see page 54 ti' f)6iJW~~n~
.,.: I I I I I ·I k~·~Typ~:O Ch~king . 0 Saving~··
~~~.f~~~ ;;~: ~ .
(Sole Proprietorship)
Partnerships, joint ventures, etc., must file Form 1065 or 1065.-B.
~@04
Attachment
..,.. Attach to Form 1040 or 1041. ..,.. See Instructions for Schedule.·C (Form 1040). Sequence No. 09
\. ER~ArJ
A Principal business or profession, includJ.qg product or service (see page C-2 of the instructions)
G tFT /\JOVE.LT'/ b. .SOU'Jf~. Sl.o f:-5 .
c Business name. If no separate business name, leave blank. D Employer 10· number (EIN), if any
N\ G\L \GE..
E Business address (including suite or room no.) ..,.. :,...................... .
City, town or post office, state; and ZIP:code · .
F Accounting method: (1). l}CJ Cash (2) D
Accrual (3) D
Other (specify) ..,.. -····-··-······-·------------·-·--····-·········-
G Did you "materially participate" in the operation of this business during 2004.? If "No," see page C-3 for limit on losses ~Yes NoD
H If you started or acquired this business during 2004, check here · . , ..,.. 0
Income
Gross receipts or sales. Caution. If this income was reported to you on Form W-2 and the "Statutory
employee" box on that form was 'checked, see page C-3 an<;J check here ..,.. D 1 2 vv
2
2 Returns and allowances
3 V"' v
3
· 4.
Subtract>line 2 from line 1
Cost of goods sold (from line 42 on page 2) 4 vi/
5 Gross profit. Subtract line 4 from line 3. 5 ~v
v
6 Other income, including Federal and state gasoline or fuel tax credit or refund (see page C-3) 6
7 Gross income. Add lines 5 and 6 ... ~ 7
Expenses. Enter expenses for business use of our home only on line 30.
8 Advertising 1--8"---+--------+----l 19 Pension and profit-sharing plans
9 Car and truc.k expenses (see 20 Rent or lease (see page C-5):
page C-3). 9 a Vehicles, machinery, and equipment 20a {/
10 Commissions and tees 10 b Other business property. 20b
11 Contract labor (see page C-4) 11 21 .Repairs and maint~nance . 21
12 Depletion 1--1_2-1-----,,....----;----l 22 Supplies (not included in Part Ill) 22
23
13 Depreciation and section 179 23 Taxes and licenses .
expense deduction (ncit 24 Travel, meals, and entertainment:
included in Part Ill) . (see a Travel . 24a
page C-4) . 13 b Meals and
14 Employee benefit programs entertainment
(other than on line 19). t-1'-4'-t---:::-.....-..---t-.--t'"" · c Enter nondeduct-
ible amount · iri-
15 Insurance (other than health) eluded on line 24b
16 Interest:
a Mortgage (paid to banks, etc.)
b Other .
16a
16b
(see page C-5) • ...._------l---i
d Subtract line 24c from line 24b
25 Utilities
l-'2=-4.:.;:d=+--~-=-~--t--:;-::,,/'
25
v·
17 Legal and professional 26 Wages (less employment credits) 26
services . 17 27 Other expenses (from line 48 on
18 Office expense . 18 page2). 27
28 Total expenses before expenses for business use of home. Add lines 8 through 27 in columns . • ..,.. 28
29 Tentative profit (loss). Subtract line 28 from line 7 29
30 Expenses for business use of your home. Attach Form 8829 30
31 Net profit or (loss). Subtract line 30 from line 29.
)
• If a profit, enter on Form 1040, line 12, and also on Schedule SE, line 2 (statutory employees,
see page C-6). Estates and trusts, enter on Form 1041, line 3. 31
• If a loss, you must go to line 32.
32 If you have a loss, check the box that describes your investment in this activity (see page C-6).
• If you checked 32a, enter the loss on Form 1040, line 12, and also on Schedule SE, line 2
(statutory employees, see page_ C-6). Estates and trusts, enter on Form 1041, line 3.
• If you checked 32b, you must attach Form 6198.
) 32a D AH investment is at risk.
32b D Some investment is not
at risk.
For Paperwork Reduction Act Notice, see Form 1040 instructions.111 Cat. No. 15786J . Schedule C (Form 1040) 2004
Cost of Goods Sold see a e C-6 ·
Method(s) used to
value closing inventory: a ljl Cost b 0 Lower of cost or market c D Other (attach explanation)
34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If
"Yes," attach explanation . 0 Yes ljl No
35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation 35 o i--V
36 Purchases less cost of items withdrawn for personal use . 36
37 Cost of labor. Do not include any amounts paid t~ yourself~ 37
38 Materials and supplies .
39 Other costs . 39
40 Add lines 35 through.39 40 76!36 vi/
41 Inventory at end of year
42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on page 1, line 4 · 42
lnfor~ation on Your Vehicle. Complete this part only if you are claiming car or truck expenses on
·line 9 and are not. required to file Form 4562 for this business. See the· instructions for line 13 on page
C-4 to find out if you must file Form 4562.
:' ' ,
When did you plac'e your vehicle in service for business purposes? (month, day, year) ~ · _______ _( ________ ( ______ .
44 Of the total number of miles you drove your vehicle during 2004, enter the number of miles you used your vehicle for:
a Business ______________ _.____________________ b Commuting _____ _. ___________________________ c Other
45 Do you (cir your spouse) have another vehicle available for personal use?. D Yes D No
46 Was your vehicle available for personal use during off-duty hours? 0Yes D No
47a Do you have evidence to support your deduction? D Yes D No
b If "Yes," is the evidence written? . D Yes D No
•~- Other Expenses. List below business expenses not included on lines 8-26 or line 30.
---------------------------------------------------------------------------------------------------------------------- ! - - - - - - - - - + - -
-------------------,------------.---------------------------------------------------··-··------·---··----------·--····- ! - - - - - - - - - + - -
·-··-···-------------------··-·--------·--------·-··------------------------··-----------'----------··--------·-·------ ! - - - - - - - - - + - -
--------·-·--·--··-------------------··---------·--··--·······-------------------------------------------------------' ! - - - - - - - - - + - -
112
48 Total other expenses. Enter here and on page 1, line 27
* U.S. G.P.O. 2004-303-558 ~ Printed on recycled paper Schedule C (Form 1040) 2004
OMB No. 1545-0074
Self-Employment Tax ~@04
Department of the r(easury Attachment
Internal Revenue Service (Ul JI>- Attach to Form 1040. JI>- See Instructions for Schedule SE (Form 1040).
Name of person with self-employment income (as shown on Form 1040) Social security number of person
fYl E\--\ ('/\ 'T T, E.~ A N with self-employment income ~
Who Must File Schedule SE
You must file Schedule SE if:
• You had net earnings from self-employment from other than church employee income (line 4 of Short SchedL1.le SE or line 4c of
Long Schedule SE) of $400 or more or ·
• You had church employee income of $108.28 or more. Income from servi,ees you performed as a minister or a member of a
religious order is not church employee income (see page SE-1 ).
Note. Even if you had a· loss or a small amount of income from self-employment, it may be to your benefit to file .Schedule SE and
use either "optional method" in Part II of Long Schedule SE (see page SE-3). · ·
Exception. If your only self-employment income was' from earnings as a minister, member of a religious order, or Christian Science
practitioner and you filed Form 4361 and received IRS approval not to. be taxed on those earnings, do not file Schedule SE. Instead,
write "Exempt-Form 4361" on Form 1040, line 57. ·
May I Use Short Schedule SE or Must I Use Long Schedule SE?
~
I Did You Receive Wages or Tips in 2004?
I
,.No
•
Are you a minister, member of a religious order, or Christian
Science practitioner who received IRS approval not to be taxed
on earnings from these sources, but you owe self-employment
Yes ~
~
1"
Yes
Was the total of your wages and tips subject to social security
or railroad retirement tax plus your net earnings from
self-employment more than $87,900?
Yes ~
~
tax on other earnings?
•,
No
Are you using one of the optional methods to figure your .net Yes ~
~
,,No
earnings (see page SE-3)?
~
Did you receive tips subject to social security or Medicare tax Yes
that you did not report to your employer? ""
-~
No
Did you receive church employee income reported on Form ·Yes ~
~
W-2 of $108.28 or more?
.No ,,
You May Use Short Schedule SE Below
~I
~I
You Must Use Long Schedule SE on page 2
I
Section A........Short Schedule SE. Caution. Head above to see if you can use Short Schedule SE.
1 Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form
1065), box 14, code A . . . · . . . . . . . . . . . . . . . . . . . . . . 1
2 Net p·rofit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),
box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9. Ministers and
members of religious orders, s.ee page SE-1 for amounts to report on this line. See page SE-2
for other income to report . . . . . . . . . , . . . . . . . M"t. .l . . St ~v
f-=-H-"!:::-'~~=-+-~ //'
3 Combine lines 1 and 2 . . • . . . . . . . . . . . . . . . . . . . . . .
4 Net earnings from self-employment. Multiply line 3 by 92.35% (.9235). If less than $400,
v
l
do not file this schedule; you do not owe self-employment tax . . . . . . . . ~
5 Self-employment tax. If the amount on line 4 is:
• $87,900_ or less, multiply line 4 by 15.3% (.153). Enter the result here and on
Form 1040, line 57. ·
• More than $87,900, multiply line 4 by 2.9% (.029). Then, add $10,899.60 to the
result. Enter the total here and on Form 1040, line 57.
6 Deduction for one-half of self-employment tax. Multiply line 5 by
50% (.5). Enter the result here and on Form 1040, line 113
30 . 6
For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 245570 Schedule SE (Form 1040) 2004
Department of the Treasury-Internal Revenue Service
~
·.
1040 U.S. Individual Income Tax Return 2(())05 I (99) IRS Use Onlv-Do not write or staple in this space.
For the year Jan. 1-Dec. 31, 2005, or other tax year beginning , ending ' OMB No. 1545-0074
I
....a be I Your first name M.I. Last name Suffix '
'
(See MEHMET T ER KAN '
instructions '
If a joint return, spouse's first name M.I. Last name Suffix '
on page 16.) '
Use the IRS HABIBE N ER KAN '
'
label.
Otherwise,
Home address (number and street). If you have a P.O. box, see page 16.
I Apt. ;~6 ' You must enter
please print
Presidential
ZIP code. If you have a foreign address, see page 16. I Checking a box below will not
change your tax or refund.
Election Campaign ~ Check here if you, or your spouse 1f filing jointly, want $3 to go to this fund (see page 16) ..,.. D You D Spouse
1 D Single 4 D Head of household (with qualifying person). (See page 17.)
Filing Status 2 [R] Married filing jointly (even if only one had income) If the qualifying person is a child but not your dependent,
enter this child's name here.
3 D Married filing separately. Enter spouse's SSN above
Check only
.... ___________________
and full name here.
~
.... ---F-ir-st_n_a_m_e--~--L-a-st_n_a_m_e--~--S-S-N--~
one box. First name Last name 5D Qualifying widow(er) with dependent child (see page 17)
Boxes checked
Sa [R] Yourself. If someone can claim you as a dependent, do not check box 6a · on Ga and Gb _2_
Exemptions b [R] Spouse . . . . . . . . . . . . . . . . . . . . . . . . . .
}
No. of children
on Ge who:
c Dependents:
(2) Dependent's
(3) Dependent's (4) V
if qualifying
• lived with you _1_
social security number relationship child for child lax
• did not live with
111 First name Last tovou credrt {see oaae 19) you due to divorce
If more than four IX] or separation 0
D (see page 20)
dependents, see
Dependents on Ge
page 19. D not entered above 0
D
d Total number of exemptions claimed . . . .
Add numbers on
lines above .... 0
.ncome 7 Wages, salaries, tips, etc. Attach Form(s) W-2 7 0
Attach Form(s) Ba Taxable interest. Attach Schedule 8 if required 0
W-2 here. Also b Tax-exempt interest. Do not include on line Ba Sb 0
attach Forms 9a Ordinary dividends. Attach Schedule 8 if required 0
W-2G and b
Qualified dividends (see page 23) . . . . . . . t.....:9:..:b::.....JL...-----~OL---l"''?'M"~"I
1099-R if tax 10 Taxable refunds, credits, or offsets of state and local income taxes (see page 23) . . . . . . 10 0
was withheld. 11 Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . 11 0
12 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . . 12 15 684
13 Capital gain or (loss). Attach Schedule D if required. If not required, check here 13 0
If you did not
14 Other gains or (losses). Attach Form 4797 . . . . . 14 0
·0 1· ., ~a~able. a~10.unt (~e~ p~g~ 25) 15b
b
get a W-2,
15a IRA distributions . . . . . . . . I 15a I 0
see page 22.
16a Pensions and annuities . . . . . . 16a 0 . . b Taxable amount (see page 25) 16b 0
Enclose, but do 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 17 0
not attach, any 18 Farm income or (loss). Attach Schedule F . . . . . . . . . . . 18 0
payment. Also, 19 Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . 19 0
please use 20a Social security benefits . . . . . ._I2-'o'""'"a_.l_ _ _ _ _""'"o......
I __.I b Taxable amount (see page 27) 20b 0
Form 1040-V. 21 Other income. List type and amount (see page 29)
$ ---------------· i--2_1-+-------0+--_
_ _ _ _ _ _ _ _2_2__A_d_d_t_h_e_a_m_o_u_n_ts_i_n_th_e_f_a_r_ri_h_t_c_o_lu_m_n_f_o_r_li_ne_s_7_th_ro_u~h_2_1_._T_h_is_is~-.---...~------.-..,.-
our total income 22 15684
23 Educator expenses (see page 29) . . . . . . . . . . . . 23 0
Adjusted 24 Certain business expenses of reservists, performing artists, and
fee-basis government officials. Attach Form 2106 or 2106-EZ. 24 0
Gross 25 Health savings account deduction. Attach Form 8889 . 25 0
Income 26 Moving expenses. Attach Form 3903 . . . . . . . 26 0
27 One-half of self-employment tax. Attach Schedule SE 27 1 108
28 Self-employed SEP, SIMPLE, and qualified plans . . 28 0
29 Self-employed health insurance deduction (see page 30) 29 0
30 Penalty on early withdrawal of savings . . . . . 30 0
31a Alimony paid b Recipient's SSN ..,.. - - - - - - - - - 31a 0
32 IRA deduction (see page 31) . . . . 32 0
33 Student loan interest deduction (see page 33) 33 0
34 Tuition and fees deduction (see page 34) . . 34 0
35 Domestic production activities deduction. Attach Form 8903 . 35 0
36 Add lines 23 through 31a and 32 through 35 . . . . . . . . . 1 108
37 Subtract line 36 from line 22. This is our ad"usted
114ross income 14 576
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 78. Form 1040 (2005)
{HTA)
i~(2005)
*.Tax and 38
MEHMET T and HABIBE N ERKAN
Amount from line 37 (adjusted gross income). . . . . . 38 14 576
Page 2
D tJ ~lind.}
l·t~~,r;i
;redits · 39a Check { You were born before January 2, 1941, Total boxes
Standard
Deduction
if: D Spouse was born before January 2, 1941, Os1ind. checked .... 39a I
for- b If your spouse itemizes on a separate return or you were a dual-status alien, see page 35 and check here .... 39bL l~":~Ui,
- 40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) 40 10 000
• Peoplewho
41 Subtract line 40 from line 38 . 41 4 576
checked any
box on line 42 If line 38 is over $109,475, or you provided housing to a person displaced by Hurricane Katrina, 1:·{3;~:
39a or 39b or see page 37. Otherwise, multiply $3,200 by the total number of exemptions claimed on line 6d 42 9600
who can be 43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . . 43 0
claimed as a
dependent, 44 Tax (see page 37). Check if any tax is from: a D Form(s) 8814 b D Form 4972. 44 0
see page 36. 45 Alternative minimum tax (see page 39). Attach Form 6251 45 0
• All others: 46 Add lines 44 and 45 ..... 46 0
Single or 47 Foreign tax credit. Attach Form 1116 if required 47 0
Married filing 48 Credit for child and dependent care expenses. Attach Form 2441 48 0
l)lf
separately, 49 Credit for the elderly or the disabled. Attach Schedule R 49 0
$5,000 Education credits. Attach Form 8863 50 0
50
Married filing 51 Retirement savings contributions credit. Attach Form 8880 51 0
jointly or 52 Child tax credit (see page 41). Attach Form 8901 if required . 52 0
Qualifying I :,
widow( er), 53 Adoption credit. Attach Form 8839 . 53 0 i
$10,000 54 Credits from: a D Form 8396 b D
Form 8859 54 0 I;,~,/
Head of
55 Other credits. Check applicable box(es): a D Form 3800 1;·,··;.
.A:~·.·
household, b D Form 8801 c D Form 55 0
$7,300
56 Add lines 47 through 55. These are your total credits 56 0
57 Subtract line 56 from line 46. If line 56 is more than line 46 enter -0- ..... 57 0
58 Self-employment tax. Attach Schedule SE 58 2 216
Other 59 Social security and Medicare tax on tip income not reported to employer. Attach Form 4137 59 0
Taxes 60 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 60 0
61 Advance earned income credit payments from Form(s) W-2 61 0
62 Household employment taxes. Attach Schedule H 62 0
63 Add lines 57 throuah 62. This is vour total tax . .... 63 2 216
Payments 64 Federal income tax withheld from Forms W-2 and 1099 64 0
.· ..
65 2005 estimated tax payments and amount applied from 2004 return 65 2 128 .•·
.it)···
If you have a
qualifying
- 66a Earned income credit (EiC) .
b Nontaxable combat pay election
~ ., .6~b ., o.I
66a
·>
2 662
,i;~
child, attach 67 Excess social security and tier 1 RRTA tax withheld (see page 59) 67 0 ?'.rO:
Schedule EiC.
68 Additional child tax credit. Attach Form 8812 68 536
69 Amount paid with request for extension to see page 59) . . . . . . 0
70
71
Payments from: a 0Form 2439 b 0
Form 4136 c 0Form 8885
Add lines 64 65 66a and 67 throuah 70. These are vour total oavments
69
70 0
.... 71 5 326
72 If line 71 is more than line 63, subtract line 63 from line 71. This is the amount you overpaid . 72 3 110
Refund 73a Amount of line 72 you want refunded to you .... 73a 3 110
Direct deposit? .... b Routing number I c·T~p~: ,.... D
Ch~ckin~ o·s~vi~g~
...
;~·: .
See page 59
and fill in 73b, .... d Account number I I
73c, and 73d.
74 Amount of line 72 vou want annlied to vour 2006 estimated tax 14 I ol
""'
i
Amount 75 . see page 60
Amount you owe. Subtract line 71 from line 63. For details on how to pay, ..... 75 0
You Owe 76 ·Estimated tax penalty (see paae 60) . . . . . . . . . . . . . . .. I 76 I ol ;·;. ,. .....
..
;
.
..•• ·
...• >
Third Party Do you want to allow another person to discuss this return with the IRS (see page 61)? D Yes. Complete the following. [I] No
Designee's Phone Personal identification
Designee name "" no. .... number (PIN) ....
Sign Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
Here belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
J oint return? Your signature Date Your occupation Daytime phone number
~
s ee page 17. SELF EMPLOYEE
Keep a copy
Spouse's signature. If a joint return, both must sign. Spouse's occupation
·your /~ate
.;ords. SELF EMPLOYEE
Preparer's ~
,r-,....,
I Date I Check if
p aid signature Kam ran Na~em VJJ~/I 1L!~ 4/3/2006 self-employed
p reparer's Firm's name (or
use Only yours if self-employed),
address, and ZIP code 115 State TX
OMB No. 1545-0074
SCHEDULE C Profit or Loss From Business
(Form 1040) (Sole Proprietorship)
.,.. Partnerships, joint ventures, etc., must file Form 1065 or 1065-B.
2(0)05
Attachment
Department of the Treasury
Internal Revenue Service (99) .,.Attach to Form 1040 or 1041. .,.See Instructions for Schedule C lForm 10401. Sequence No. 09
Name of proprietor Social security number (SSN)
MEHMET T ERKAN
A
RETAIL
C
Principal business or profession, including product or service (see page C-2 of the instructions)
Business name. If no separate business name, leave blank.
B Enter code from pages C-8, 9, & 10
..... 453220
D Employer ID number (EIN), if any
I
MAGIC RICE I
E Business address (including suite or room no.) .,. .
City, town or post office, state, and ZIP code
F Accounting method: (1) [Kl Cash (2) D Accrual (3) D Other (specify) 9JI.. ----------------------------------·
G Did you "materially participate" in the operation of this business during 2005? If "No," see page C-3 for limit on losses [Kl Yes D No
H If you started or acquired this business during 2005, check here . . . . . . . . . . . . . . . . . . . . . 9JI.. D
•::r.11111• Income
1
2
Gross receipts or sales. Caution. If this income was reported to you on Form W-2 and the
"Statutory employee" box on that form was checked, see page C-3 and check here
Returns and allowances
. . .o 1
2
52 783
3 Subtract line 2 from line 1 3 52 783
4 Cost of goods sold (from line 42 on page 2) 4 4853
5 Gross profit. Subtract line 4 from line 3 5 47 930
6 Other income, including Federal and state gasoline or fuel tax credit or refund (see page C-3) 6 0
7 Gross income. Add lines 5 and 6 ..... 7 47930
-~illE Exoenses. Enter exoenses for business use of vour home onlv on line 30.
8 Advertising . 8 18 Office expense 18
9 Car and truck expenses (see 19 Pension and profit-sharing plans 19
.: <· Z'."· ••
page C-3) 9 0 20 Rent or lease (see page C-5): .,:; .
10 Commissions and fees 10 a Vehicles, machinery, and equipment . 20a 0
11 Contract labor (see page C-4) 11 b Other business property 20b 27 500
12 Depletion 12 21 Repairs and maintenance 21
13 Depreciation and section 179 22 Supplies (not included in Part Ill) 22
expense deduction (not 23 Taxes and licenses 23 4 003
included in Part Ill) (see 24 Travel, meals, and entertainment: :.<;
page C-4). 13 0 a Travel 24a 0
14 Employee benefit programs b Deductible meals and
(other than on line 19) 14 entertainment (see page C-5) . 24b 0
15 Insurance (other than health) 15 270 25 Utilities 25
1····· .•.
16 Interest: I• 26 Wages (less employment credits) 26 0
a Mortgage (paid to banks, etc.) 16a 0 27 Other expenses (from line 48 on
b Other 16b 0 page 2) 27 473
~J:~. 1-.i~~~t; ···~It{
17 Legal and professional 1.:· ·•
services 17
28 Total expenses before expenses for business use of home. Add lines 8 through 27 in columns . ...... 28 32 246
29 Tentative profit (loss). Subtract line 28 from line 7 29 15 684
30 Expenses for business use of your home. Attach Form 8829 30 0
31 Net profit or (loss). Subtract line 30 from line 29.
• If a profit, enter on Form 1040, line 12, and also on Schedule SE, line 2 (statutory employees,
see page C-6). Estates and trusts, enter on Form 1041, line 3. 31 15 684
• If a loss, you must go to line 32 .
32 If you have a loss, check the box that describes your investment in this activity (see page C-6).
e If you checked 32a, enter the loss on Form 1040, line 12, and also on Schedule SE, line 2 32aD All investment is at risk.
(statutory employees, see page C-6). Estates and trusts, enter on Form 1041, line 3. 32b D Some investment is
• If you checked 32b, you must attach Form 6198. Your loss may be limited. not at risk.
For Paperwork Reduction Act Notice, see page C-7 of the instructions. Schedule C (Form 1040) 2005
(HTA} 116
Schedule c (Form 1040) 2005 MEHMET T ERKAN Page 2
l::tftili!i Cost of Goods Sold (see page C-6)
33 Method(s) used to
value closing inventory: a CR] Cost b D Lower of cost or market c D Other (attach explanation)
34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If
"Yes," attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0Yes
35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation 35 2 400
36 Purchases less cost of items withdrawn for personal use 36 4 803
37 Cost of labor. Do not include any amounts paid to yourself 37
38 Materials and supplies 38
39 Other costs 39
40 Add lines 35 through 39 40 7 203
41 Inventory at end of year 41 2 350
42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on oaoe 1, line 4 42 4 853
•::r.1~•··· Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on
line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 on page
C-4 to find out if you must file Form 4562.
43 When did you place your vehicle in service for business purposes? (month, day, year)
..... ·-------- --------- ---·
44 Of the total number of miles you drove your vehicle during 2005, enter the number of miles you used your vehicle for:
a Business ·-------------------Q b Commuting (see instructions) ·----------------------9. c Other ·---------------------0-
45 Do you (or your spouse) have another vehicle available for personal use?. D Yes D No
46 Was your vehicle available for personal use during off-duty hours? . . . . D Yes D No
47 a Do you have evidence to support your deduction? . D Yes D No
b lf"Yes," is the evidence written? . . . . . . . . D Yes D No
Ill• Other Exoenses. List below business exoenses not included on lines 8 26 or line 30.
.i::~~~~tl_QN_~--------------------------------------------------------------------------------- 473
0
48 Total other exoenses. Enter here and on oaoe 1, line 27 . . 117
. . . . . . . . . . . . . . 473
Schedule C (Form 1040) 2005
OMB No. 1545-0074
Self-Employment Tax
(Form 1040) 2(0)05
Attachment
Department of the Treasury
Internal Revenue Service 99 Ill- Attach to Form 1040. Ill-See Instructions for Schedule SE Form 1040. Sequence No. 17
Name of person with self-employment income (as shown on Form 1040) Social security number of person
MEHMET T ERKAN with self-employment income .,.
Who Must File Schedule SE
You must file Schedule SE if:
• You had net earnings from self-employment from other than church employee income (line 4 of Short Schedule SE or line 4c of
Long Schedule SE) of $400 or more, or
• You had church employee income of $108.28 or more. Income from services you performed as a minister or a member of a
religious order is not church employee income (see page SE-1 ).
Note. Even if you had a loss or a small amount of income from self-employment, it may be to your benefit to file Schedule SE and
use either "optional method" in Part II of Long Schedule SE (see page SE-3).
Exception. If your only self-employment income was from earnings as a minister, member of a religious order, or Christian Science
practitioner and you filed Form 4361 and received IRS approval not to be taxed on those earnings, do not file Schedule SE. Instead,
write "Exempt-Form 4361" on Form 1040, line 58.
May I Use Short Schedule SE or Must I Use Long Schedule SE?
I
I Did You Receive Wages or Tips in 2005? 1--
11'
No
... 11'
Yes
Are you a minister, member of a religious order, or Christian
Was the total of your wages and tips subject to social
Science practitioner who received IRS approval not to be taxed
on earnings from these sources, but you owe self-employment
tax on other earnings?
Yes
-... security or railroad retirement tax plus your net earnings
from self-employment more than $90,000?
Yes
-~
No
IYes
-...
J
Are you using one of the optional methods to figure your net
No
earnings (see page SE-3)?
I 1r
~
Yes
No
Did you receive tips subject to social security or Medicare
tax that you did not report to your employer?
.-...
Yes
Did you receive church employee income reported on Form
W-2 of $108.28 or more?
...-
~No ,,
You May Use Short Schedule SE Below ....,
~I
You Must Use Long Schedule SE on page 2
I
Section A-Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE.
1 Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form
1065), box 14, code A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0
2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),
box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9. Ministers and
members of religious orders, see page SE-1 for amounts to report on this line. See page SE-2
for other income to report . . . . . . . . . . . . . . . . . . . . . . . . . . 2 15,684
3 Combine lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 3 15,684
4 Net earnings from self-employment. Multiply line 3 by 92.35% (.9235). If less than $400,
do not file this schedule; you do not owe self-employment tax . . . . . . . . . . . 4 14,484
5 Self-employment tax. If the amount on line 4 is:
• $90,000 or less, multiply line 4 by 15.3% (.153). Enter the result here and on
Form 1040, line 58.
• More than $90,000, multiply line 4 by 2.9% (.029). Then, add $11, 160.00 to the
result. Enter the total here and on Form 1040, line 58.
6 Deduction for one-half of self-employment tax. Multiply line 5 by
50% .5 . Enter the result here and on Form 1040, line 27 . . . . 6 1,108
For Paperwork Reduction Act Notice, see Form 1040 instructions.
118 Schedule SE (Form 1040) 2005
(HTA)
SCHEDULE EiC OMB No. 1545-0074
(Form 1040A or 1040) Earned Income Credit 104oA ~
0
Qualifying ~~!~~tel ~!~~:;t:~~orm 1040A or 1~:: ~. 1 • _}
2(0)05
Department of the Treasury Attachment
Internal Revenue Service (99 only if you have a qualifying child. Se uence No. 43
Name(s) shown on return Your social security number
MEHMET T and HABIBE N ERKAN
See the instructions for Form 1040A, lines 41a and 41b, or Form 1040, lines 66a and 66b,
Before you begin: to make sure that (a) you can take the EiC and (b) you have a qualifying child.
• If you take the EiC even though you are not eligible, you may not be allowed to take the credit for up
to 10 years. See back of schedule for details.
• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply
for each qualifying child.
• Be sure the child's name on line 1 and social security number (SSN) on line 2 agree with the child's
social security card. Otherwise, at the time we process your return, we may reduce or disallow your
EiC. If the name or SSN on the child's social security card is not correct, call the Social Security
Administration at 1-800-772-1213.
I fyi g I I Child 1 Child 2
First name Last name First name Last name
1 Child's name
If you have more than two qualifying children, you
only have to list two to get the maximum credit.
2 Child's SSN
The child must have an SSN as defined on page 44
of the Form 1040A instructions or page 48 of the
Form 1040 instructions unless the child was born and
died in 2005. If your child was born and died in 2005
and did not have an SSN, enter "Died" on this line
and attach a copy of the child's birth certificate.
3 Child's year of birth Year Year
If bom after 1986, skip fines 4a If /Jorn after 1986, skip lines 4a
and 4/J; go to line 5. and 4/J; go to line 5.
4 If the child was born before 1987-
a Was the child under age 24 at the end D Yes. D No. D Yes. DNo.
of 2005 and a student? Go to line 5. Contitwe Go to lfne 5. Continue
b Was the child permanently and totally D Yes. D No. D Yes. ONo.
disabled during any part of 2005? Contfnve: The child is not a Continue The child is not a
qualifying child. qualifying child.
5 Child's relationship to you
(for example, son, daughter, grandchild,
niece, nephew, foster child, etc.)
6 Number of months child lived with
you in the United States during 2005
• If the child lived with you for more than half of
2005 but less than 7 months, enter"?."
• If the child was born or died in 2005 and your months months
home was the child's home for the entire time he Do not enter more than 12 months. Do not enter more than 12 months.
or she was alive during 2005, enter "12."
You may also be able to take the additional child tax credit if your child (a) was under age 17 at the end of 2005, and
(b) is a U.S. citizen 5ident alien. For more details, see the instructions for line 42 of Form 1040A or line 68 of
Form 1040.
For Paperwork Reduction Act Notice, see Form 1040A Schedule EiC (Form 1040A or 1040) 2005
or 1040 instructions. 119
(HTA)
Form 8812 OMB No. 1545-0074
2(005
Department of the Treasury Attachment
Internal Revenue Service (99) Sequence No. 47
Name(s) shown on return Your social security number
MEHMET T and HABIBE N ERKAN
All Filers
Enter the amount from line 1 of your Child Tax Credit Worksheet on page 42 of the Form 1040 instructions
or page 39 of the Form 1040A instructions. If you used Pub. 972, enter the amount from line 8 of the
worksheet on page 4 of the publication . . . . . . . . 1 1 000
2 Enter the amount from Form 1040, line 52, or Form 1040A, line 33 . 2 0
3 Subtract line 2 from line 1. If zero, stop; you cannot take this credit .
4a Earned income (see instructions on back). If your main home was in the
Hurricane Katrina disaster area on August 25, 2005, and you are electing to
use your 2004 earned income, check here ...._ D . . . . . . 14 576
b Nontaxable combat pay (see instructions on
back) . . . . . . . . . . . . . . . . 4b 0
5 Is the amount on line 4a more than $11,000?
D No. Leave line 5 blank and enter -0- on line 6.
lXJ Yes. Subtract $11,000 from the amount on line 4a. Enter the result 5 3 576
6 Multiply the amount on line 5 by 15% (.15) and enter the result . . . . .
Next. Do you have three or more qualifying children?
lXJNo. If line 6 is zero, stop; you cannot take this credit. Otherwise, skip Part II and enter the
smaller of line 3 or line 6 on line 13.
D Yes. If line 6 is equal to or more than line 3, skip Part II and enter the amount from line 3 on
line 13. Otherwise, go to line 7.
Certain Filers Who Have Three or More Quali in Children
7 Withheld social security and Medicare taxes from Form(s) W-2, boxes 4 and
6. If married filing jointly, include your spouse's amounts with yours. If you
worked for a railroad, see instructions on back . . . . . . . . . . 7 0
8 1040 filers: Enter the total of the amounts from Form 1040, lines
27 and 59, plus any uncollected social security and
Medicare or tier 1 RRTA taxes included on line 63. 8 0
1040A filers: Enter -0-.
9 Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . . 9 0
1O 1040 filers: Enter the total of the amounts from Form 1040, lines
66a and 67.
1040A filers: Enter the total of the amount from Form 1040A, line
41 a, plus any excess social security and tier 1 RRTA 10 0
taxes withheld that you entered to the left of line 43
(see instructions on back).
11 Subtract line 1O from line 9. If zero or less, enter -0- . 11 0
12 Enter the larger of line 6 or line 11 . . . . . . . .
Next, enter the smaller of line 3 or line 12 on line 13.
Additional Child Tax Credit
13 This is your additional child tax credit . . . . . . . . . . . . . . . . . . . . . . . . . 13 536
Enter this amount on
Form 1040, line 68, or
Form 1040A, line 42 .
.... .........
For Paperwork Reduction Act Notice, see back of form. 8812
120
Form (2005)
(HTA)
Department of the Treasury-Internal Revenue Service
& 1040 U.S. Individual Income Tax Return ~@06 1199\ IRS Use Onlv-Do not write or staple in this space.
·. For the year Jan. 1-Dec. 31, 2006, or other tax year beginning , ending
:' OMB No. 1545-0074
L abel L
A
Your first name M.L Last name Suffix '
''
Your social security number
See
B MEHMET T ER KAN '
in structions M.L Last name Suffix
E If a joint return, spouse's first name ' Spouse's social security number
0 n page 16.) '
usethe IRS L
N ER KAN '
HABIBE '
Iabel. Home address (number and street). If you have a P.O. box, see page 16. I Apt no. '
' You must enter
0 therwise,
please print
H
E 206 '
' ~ your SSN(s) above. ~
R
0 r type.
p residential
Election Campaign
E
City, town or post office, state, and ZIP code. If you have a foreign address, see page 16.
... Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 16) .,.
ID Checking a box below will not
change your tax or refund.
You D Spouse
1 D Single 4 D Head of household (with qualifying person). (See page 17.)
Filing Status 2 [R] Married filing jointly (even if only one had income) If the qualifying person is a child but not your dependent,
enter this child's name here.
3 D Married filing separately. Enter spouse's SSN above
and full name here.
Check only ... First name Last name SSN
one box.
~------------------~
First name Last name 5 D Qualifying widow(er) with dependent child (see page 17)
Boxes checked
6a [R] Yourself. If someone can claim you as a dependent, do not check box 6a on Ga and Gb 2
Exemptions b [R] Spouse ., . } No. of children
on Gcwho:
c Dependents:
(2) Dependent's
(3) Dependent's (4) Y~ quaJnying • lived with you 1-
social security number relationship child for child tax
• did not live with
--
11l First name Last name tovou credit tsee nane 19\ you due to divorce
If more than four IX] or separation 0
(see page 20) -- -
dependents, see D Dependents on Ge
page 19. D not entered above 0
D
d Total number of exemptions claimed . . . . . . . . . . . . . . . . . . . . . . . .
Add numbers on
lines above " [!:]
;1come 7 Wages, salaries, tips, etc. Attach Form(s) W-2 7
Sa Taxable interest. Attach Schedule B if required Sa
Attach Form(s)
bTax-exempt interest. Do not include on line Sa
.I .Sb .I ·1 I;\;;,~;~~
W-2 here. Also
attach Forms 9a Ordinary dividends. Attach Schedule B if required 9a
bQualified dividends (see page 23) . · 1· 9b ·1 ·1 I''.~:~:;
W-2G and
1099-R if tax 10 Taxable refunds, credits, or offsets of state and local income taxes (see page 24) 10
was withheld. 11 Alimony received . 11
12 Business income or (loss). Attach Schedule C or C-EZ 12 17 480
13 Capital gain or (loss). Attach Schedule D if required. If not required, check here ~[j 13
If you did not
14 Other gains or (losses). Attach Form 4797 . . 14
get a W-2,
15a IRA distributions . . . . . . . . 15a I I I
b Taxable amount (see page 25) 15b
see page 23.
Enclose, but do
16a
17
Pensions and annuities . . . . . . 16~ I
b Taxable amount (see page 26)
Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E
16b
17
not attach, any 1S Farm income or (loss). Attach Schedule F 1S
payment. Also, 19 Unemployment compensation 19
please use 20a Social security benefits . : l.2oa j b. T~x~bie ·a~o~nt. (s~e ~a~e
I f 20b 21) 0
Form 1040-V. 21 Other income. List type and amount (see page 29) 21
22
------------------------------- ...
Add the amounts in the far riaht column for lines 7 throuah 21. This is vour total income 22 17 480
23 Archer MSA deduction. Attach Form 8853 23
,.,.,_;;:·;·
Adjusted 24 Certain business expenses of reservists, performing artists, and
fee-basis government officials. Attach Form 2106 or 2106-EZ . 24
l'!]~fil~
~¥~!
Gross 25 Health savings account deduction. Attach Form 8889 . 25
Income 26 Moving expenses. Attach Form 3903 . 26
27 One-half of self-employment tax. Attach Schedule SE 27 1 235
2S Self-employed SEP, SIMPLE, and qualified plans 2S
29 Self-employed health insurance deduction (see page 29) 29
Penalty on early withdrawal of savings 30 I_· ••
30
31a Alimony paid b Recipient's SSN ... 31a
32 IRA deduction (see page 31) . 32
33 Student loan interest deduction (see page 33) 33
34 Jury duty pay you gave to your employer 34 .:
35 Domestic production activities deduction. Attach Form 8903 . 35 <;.;;•;;
36 Add lines 23 through 31 a and 32 through 35 36 1 235
37
121
Subtract line 36 from line 22. This is vour adiusted aross income ... 37 16 245
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page SO. Form 1040 (2006)
(HTA)
MEHMET T and HABIBE N ERKAN Page 2
38 Amount from line 37 (adjusted gross income). . . . .
39a Check {D You were born before January 2, 1942, [j ~lin.d ..} . Total boxes
~r dits if: D Spouse was born before January 2, 1942, Os1ind. checked """ 39a
Standard
Deduction b If your spouse itemizes on a separate return or you were a dual-status alien, see page 34 and check here """
for- 40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) 10 300
• People who 41 Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . . . . . . .
checked any
5945
box on line 42 If line 38 is over $112,875, or you provided housing to a person displaced by Hurricane Katrina,
39a or 39b or see page 36. Otherwise, multiply $3,300 by the total number of exemptions claimed on line 6d 42 9 900
who can be 43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter-0- . . . 43 0
claimed as a
dependent, 44 Tax (see page 36). Check if any tax is from: a D
Form(s) 8814 b D Form 4972. 44
see page 34. 45 Alternative minimum tax (see page 39). Attach Form 6251 45
•All others: 46 Add lines 44 and 45 . . . . . . . . . . . . . . . . . . ... 0
Single or 47 Foreign tax credit. Attach Form 1116 if required . . . . . . . 47
Married filing 48 Credit for child and dependent care expenses. Attach Form 2441 48
separately,
$5,150 49 Credit for the elderly or the disabled. Attach Schedule R . 49
Married filing 50 Education credits. Attach Form 8863 . . . . . . . . . . . 50
jointly or 51 Retirement savings contributions credit. Attach Form 8880 . . . . . . 51
Qualifying 52 Residential energy credits. Attach Form 5695 . . . . . . . . . . . . 52
widow(er), 53 Child tax credit (s~age 42). Attach Form 8901 if required . . . . . . 53
$10,300
54 Credits from: a LJForm 8396 D b D
Form 8839 c Form 8859 54
Head of
household,
55 Other credits: a D Form 3800 b D Form 8801 c D Form 55
$7,550 56 Add lines 47 through 55. These are your total credits . . . 56
57 Subtract line 56 from line 46. If line 56 is more than line 46 enter -0- ... 57 0
58 Self-employment tax. Attach Schedule SE . . . . . . . . . . . . . . . . . . . 58 2470
Other 59 Social security and Medicare tax on tip income not reported to employer. Attach Form 4137 . . . . 59
Taxes 60 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required 60
61 Advance earned income credit payments from Form(s) W-2, box 9 . . . . . . . . . . . . . . 61
62 Household employment taxes. Attach Schedule H . . 62
63 Add lines 57 throu h 62. This is our total tax . . . . . . . . . ... 2470
64 Federal income tax withheld from Forms W-2 and 1099 64
. - - - - - - - - 65 2006 estimated tax payments and amount applied from 2005 return 65
If you have a 66a Earned income credit (EiC) . . . . . . . . . . . . . . . 2 747
qualifying b Nontaxable combat pay election . . . . . """ '--'-6"""6b"'--'~-------''---I
child, attach 67 Excess social security and tier 1 RRTA tax withheld (see page 60) . . . 67
Schedule EiC.
68 Additional child tax credit. Attach Form 8812 68 742
69 Amount paid with request for extension to file (see page 60~ . . . . 69
70 Payments from: a 0Form 2439 b 0Form 4136 c lJForm 8885 70
71 Credit for federal telephone excise tax paid. Attach Form 8913 if required 71 50
72 Add lines 64 65 66a, and 67 throu h 71. These are our total a ments ... 3 539
73 If line 72 is more than line 63, subtract line 63 from line 72. This is the amount you overpaid . . . . . 1 069
Refund Amount of line 73 you want refunded to you. If Form 8888 is attached~eck here. D
74a . . ... 1 069
Direct deposit?
See page 61
... b Routing number lxxxxxxxxx I ... c Type: LJ Checking D Savings
and fill in 74b, """ d Account number lxxxxxxxxxxxxxxx I
74c, and 74d,
r F rm 8888. 75 Amount of line 73 ou want a lied to our 2007 estimated tax ... 75
Amount 76 Amount you owe. Subtract line 72 from line 63. For details on how to pay, see page 62 ...
77 . . . . . . . . . . . . . . 77
Third Party Do you want to allow another person to discuss this return with the IRS (see page 63)? D Yes. Complete the following. [Kl No
Designee's Phone Personal identification
Designee name ... no. ... number (PIN) ...
Sign Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
Here belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Joint return? Your signature Date Your occupation
~
See page 17. SELF EMPLOYEE
Keep a copy
Spouse's signature. If a joint return, both must sign. Date Spouse's occupation
for your
rds. SELF EMPLOYEE
Date Check if Preparer's SSN or
Paid 1/22/2007 self-employed
Preparer's Firm's name (or EIN
Use Only yours if self-employed),
address, and ZIP code
122 State
Form 1040 (2006)
OMB No. 1545-0074
SCHEDULE C Profit or Loss From Business
(Form 1040)
Department 01 the Treasury
(Sole Proprietorship)
Partnerships, joint ventures, etc., must file Form 1065 or 1065-B.
.,.. Attachment
2(0)06
Internal Revenue service (99) .,.. Attach to Form 1040, 1040NR, or 1041. "'See Instructions for Schedule C (Form 1040). Sequence No. 09
Name of proprietor Social security number (SSN)
MEHMET T ERKAN
A Principal business or profession, including product or service (see page C-2 of the instructions) B Enter code from pages C-8, 9, & 10
RETAIL
C Business name. If no separate business name, leave blank.
.....
D Employer ID number (EIN), if any
I
MAGIC RICE I
E Business address (including suite or room no.) "'_ ____________________________________ ---- ____________ .
City, town or post office, state, and ZIP code
F Accounting method: (1) ~Cash (2) D Accrual (3) D Other (specify) "'
G Did you "materially participate" in the operation of this business during 2006? If "No," see page C-3 for-ll~lt-~~j~;;~;---"[~J"-(~~-ON~--·
D
H
. If you started or acquired this business during 2006, check here . . . . . . . . . . . . . . . . . . . . . . . .
Income
.,..
1
2
Gross receipts or sales. Caution. If this income was reported to you on Form W-2 and the
"Statutory employee" box on that form was checked, see page C-3 and check here
Returns and allowances
.. o 1
2
33 344
3 Subtract line 2 from line 1 3 33 344
4 Cost of goods sold (from line 42 on page 2) 4 5994
5 Gross profit. Subtract line 4 from line 3 5 27 350
6 Other income, including federal and state gasoline or fuel tax credit or refund (see page C-3) 6 5000
...
..
7 Gross income. Add lines 5 and 6
Exoenses. Enter exoenses for business use of vour home onlv on line 30 .
7 32 350
8 Advertising . 8 18 Office expense 18
9 Car and truck expenses (see 19 Pension and profit-sharing plans 19
page C-4) 9 20 Rent or lease (see page C-5): -~';::100
10 Commissions and fees 10 a Vehicles, machinery, and equipment. 20a
11 Contract labor (see page C-4) 11 b Other business property 20b 14 314
12 Depletion 12 21 Repairs and maintenance 21
13 Depreciation and section 179 22 Supplies (not included in Part Ill) 22
expense deduction (not 23 Taxes and licenses 23
included in Part Ill) (see 24 Travel, meals, and entertainment: ~/
page C-4). 13 a Travel 24a
14 Employee benefit programs b Deductible meals and
(other than on line 19) 14 entertainment (see page C-6) . 24b
15 Insurance (other than health) 15 174 25 Utilities 25
16 Interest: i:Ji?. 26 Wages (less employment credits) 26
a Mortgage (paid to banks, etc.) 16a 27 Other expenses (from line 48 on
b Other 16b page 2) 27 382
17 Legal and professional
services 17
l~i·
... /!
;l\:1';32 . .;
·.· .. , • ;Zn ;; ...
28 Total expenses before expenses for business use of home. Add lines 8 through 27 in columns . ... 28 14 870
29 Tentative profit (loss). Subtract line 28 from line 7 29 17 480
30 Expenses for business use of your home. Attach Form 8829 30
31 Net profit or (loss). Subtract line 30 from line 29.
• If a profit, enter on both Form 1040, line 12, and Schedule SE, line 2, or on Form 1040NR,
line 13 (statutory employees, see page C-6). Estates and trusts, enter on Form 1041, line 3. 31 17 480
• If a loss, you must go to line 32.
32 If you have a loss, check the box that describes your investment in this activity (see page C-6).
• If you checked 32a, enter the loss on both Form 1040, line 12, and Schedule SE, line 2, or on l 32a D All investment is at risk.
32b D Some investment is
I
Form 1040NR, line 13 (statutory employees, see page C-6). Estates and trusts, enter on Form '.>
1041, line 3.
• If you checked 32b, you must attach Form 6198. Your loss may be limited.
j not at risk.
For Paperwork Reduction Act Notice, see page C-8 of the instructions. Schedule C (Form 1040) 2006
(HTA)
123
Schedule c (Form 1040) 2006 MEHMET T ERKAN Page2
l:tMllll Cost of Goods Sold (see page C-7)
33 Method(s) used to
value closing inventory: a 0 Cost b D Lower of cost or market c D Other (attach explanation)
34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory?
If "Yes," attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0Yes
35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation 35 2 350
36 Purchases less cost of items withdrawn for personal use 36 3 644
37 Cost of labor. Do not include any amounts paid to yourself 37
38 Materials and supplies 38
39 Other costs 39
40 Add lines 35 through 39 40 5 994
41 Inventory at end of year 41
42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on page 1 line 4 42 5994
•~•••m• Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on
line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 on page
C-4 to find out if you must file Form 4562.
43 When did you place your vehicle in service for business purposes? (month, day, year)
44 Of the total number of miles you drove your vehicle during 2006, enter the number of miles you used your vehicle for:
a Business . ____________________ b Commuting (see instructions) . _______________________ . c Other . _____________________ _
45 Do you (or your spouse) have another vehicle available for personal use? . D Yes D No
46 Was your vehicle available for personal use during off-duty hours? . . . . D Yes D No
47 a Do you have evidence to support your deduction? . D Yes D No
b If "Yes," is the evidence written?. . . . . . . . D Yes D No
1111· • Other Expenses. List below business expenses not included on lines 8 26 or line 30 .
.i::~~~~!:tQN.~--------------------------------------------------------------------------------- 382
124
48 Total other exoenses. Enter here and on paae 1, line 27 . . . . . . . . . . . . . . . . 382
Schedule C (Form 1040) 2006
OMB No. 1545-0074
Self-Employment Tax
(Form 1040)
Department of the Treasury
2(())06
Attachment
Internal Revenue service (99 .,.. Attach to Form 1040. .,.. See Instructions for Schedule SE Form 1040 . Se uence No. 17
Name of person with self-employment income (as shown on Form 1040) Social security number of person
MEHMET T ERKAN with self-employment income .,.
Who Must File Schedule SE
You must file Schedule SE if:
• You had net earnings from self-employment from other than church employee income (line 4 of Short Schedule SE or line 4c of
Long Schedule SE) of $400 or more, or
• You had church employee income of $1.08.28 or more. Income from seNices you performed as a minister or a member of a
religious order is not church employee income (see page SE-1).
Note. Even if you had a loss or a small amount of income from self-employment, it may be to your benefit to file Schedule SE and
use either "optional method" in Part II of Long Schedule SE (see page SE-3).
Exception. If your only self-employment income was from earnings as a minister, member of a religious order, or Christian Science
practitioner and you filed Form 4361 and received IRS approval not to be taxed on those earnings, do not file Schedule SE. Instead,
write "Exempt-Form 4361" on Form 1040, line 58.
May I Use Short Schedule SE or Must I Use Long Schedule SE?
Note. Use this flowchart only if you must file Schedule SE. If unsure, see Who Must File Schedule SE, above.
I
Did you receive wages or tips in 2006? I--
~v
No
.Jr ,, Yes
Are you a minister, member of a religious order, or Christian
Was the total of your wages and tips subject to social
Science practitioner who received IRS approval not to be taxed
on earnings from these sources, but you owe self-employment
tax on other earnings?
Yes
-... security or railroad retirement tax plus your net earnings
from self-employment more than $94,200?
Yes
-
~
No
Are you using one of the optional methods to figure your net Yes -....
earnings (see page SE-3)? ,, No
~ --
Did you receive tips subject to social security or Medicare Yes
No
tax that you did not report to your employer?
Did you receive church employee income reported on Form
W-2 of $1 08.28 or more?
Yes
-
~
iNo ,,
You may use Short Schedule SE below
-1
~, You must use Long Schedule SE on page 2
I
Section A-Short Schedule SE. Caution. Read above to see if you can use Short Schedule SE.
1 Net farm profit or (loss) from Schedule F, line 36, and farm partnerships, Schedule K-1 (Form
1065), box 14, code A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065),
box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Ministers
and members of religious orders, see page SE-1 for amounts to report on this line. See page
SE-3 for other income to report . . . . . . . . . . . . . . . . . . . . . . . . . . 2 17,480
3 Combine lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 17,480
4 Net earnings from self-employment. Multiply line 3 by 92.35% (.9235). If less than $400,
do not file this schedule; you do not owe self-employment tax . . . . . . . . . . . 4 16,143
5 Self-employment tax. If the amount on line 4 is:
• $94,200 or less, multiply line 4 by 15.3% (.153). Enter the result here and on
Form 1040, line 58.
• More than $94,200, multiply line 4 by 2.9% (.029). Then, add $11,680.80 to the
result. Enter the total here and on Form 1040, line 58.
6 Deduction for one-half of self-employment tax. Multiply line 5 by
50% .5 . Enter the result here and on Form 1040 line 27 125 . . . . 6 1,235
For Paperwork Reduction Act Notice, see Form 1040 instructions. Schedule SE (Form 1040) 2006
(HTA)
OMB No. 1545-0074
(Form 1040A or 1040) Earned Income Credit 1_0_4_0A ~
Qualifying Child Information 1040
Complete and attach to Form 1040A or 1040 .· ' ··
2((]06
Department of the Treasury Attachment
Internal Revenue Service 99) only if you have a qualifying child. Se uence No. 43
Name(s) shown on return Your social security number
MEHMET T and HABIBE N ERKAN
See the instructions for Form 1040A, lines 40a and 40b, or Form 1040, lines 66a and
Before you begin: 66b, to make sure that (a) you can take the EiC, and (b) you have a qualifying child.
• If you take the EiC even though you are not eligible, you may not be allowed to take the credit for up
to 10 years. See back of schedule for details.
• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply
for each qualifying child.
• Be sure the child's name on line 1 and social security number (SSN) on line 2 agree with the child's
social security card. Otherwise, at the time we process your return, we may reduce or disallow your
EiC. If the name or SSN on the child's social security card is not correct, call the Social Security
Ad ministration at 1-800-772-1213.
Child 1 Child 2
First name Last name First name Last name
1 Child's name
If you have more than two qualifying children, you
only have to list two to get the maximum credit.
2 Child's SSN
The child must have an SSN as defined on page 43
of the Form 1040A instructions or page 49 of the
Form 1040 instructions unless the child was born and
died in 2006. If your child was born and died in 2006
and did not have an SSN, enter "Died" on this line
and attach a copy of the child's birth certificate.
3 Child's year of birth Year Year
if bom after 1987, skip lines 4a If /Jorn after 1987, sMp fines 4a
and 4/J; go to line 5. and 4/J: go to line 5.
4 If the child was born before 1988-
a Was the child under age 24 at the end of 2006 and a
student?
D Yes.
Go to line 5.
D No.
Continue.
D Yes.
Go to line 5.
D No.
Continue.
b Was the child permanently and totally disabled during
any part of 2006?
D Yes. D No. D Yes. DNo.
Continue. The child is not a Continue. The child is not a
qualifying child. qualifying child.
5 Child's relationship to you
(for example, son, daughter, grandchild,
niece, nephew, foster child, etc.)
6 Number of months child lived with
you in the United States during 2006
• If the child lived with you for more than half of
2006 but less than 7 months, enter "7."
• If the child was born or died in 2006 and your months months
home was the child's home for the entire time he Do not enter more than 12 months. Do not enter more than 12 months.
or she was alive during 2006, enter "12."
You may also be able to take the additional child tax credit if your child (a) was under age 17 at the end of 2006, and
(b) is a U.S. citizen or resident alien. For more details, see the instructions for line 41 of Form 1040A or line 68 of
Form 1040.
For Paperwork Reduction Act Notice, see Form 1040A Schedule EiC (Form 1040A or 1040) 2006
or 1040 instructions. 126
(HTA)
:~::A~
OMB No. 1545-0074
Fenn 8812 Additional Child Tax Credit 2(())06
1040NR: ••, .·. _ )
Department of the Treasury Attachment
Internal Revenue Service (99) Complete and attach to Form 1040, Form 1040A, or Form 1040NR. : . ., · ·. Sequence No. 47
Name(s) shown on return Your social security number
MEHMET T and HABIBE N ERKAN
All Filers
Enter the amount from line 1 of your Child Tax Credit Worksheet on page 43 of the Form 1040 instructions,
page 38 of the Form 1040A instructions, or page 20 of the Form 1040NR instructions. If you used Pub.
972, enter the amount from line 8 of the worksheet on page 4 of the publication . . . . . . . . . . . . 1 000
2 Enter the amount from Form 1040, line 53, Form 1040A, line 33, or Form 1040NR, line 48. 2
3 Subtract line 2 from line 1. If zero, stop; you cannot take this credit .
4a Enter your total earned income (see instructions on back). . 16 245
b Nontaxable combat pay (see instructions on
back) . . . . . . . . . . . . . . . . '"--"4"'"b_,__ _ _ _ __.__-1
5 Is the amount on line 4a more than $11,300?
D No. Leave line 5 blank and enter -0- on line 6.
IX] Yes. Subtract $11,300 from the amount on line 4a. Enter the result 5 4945
6 Multiply the amount on line 5 by 15% (.15) and enter the result . . . .
Next. Do you have three or more qualifying childr.en?
IX] No. If line 6 is zero, stop; you cannot take this credit. Otherwise, skip Part II and enter the
smaller of line 3 or line 6 on line 13.
D Yes. If line 6 is equal to or more than line 3, skip Part II and enter the amount from line 3 on
line 13. Otherwise, go to line 7.
Certain Filers Who Have Three or More Quali in Children
7 Withheld social security and Medicare taxes from Form(s) W-2, boxes 4 and
6. If married filing jointly, include your spouse's amounts with yours. If you
worked for a railroad, see instructions on back . . . . . . . . . . 7
8 1040 filers: Enter the total of the amounts from Form 1040, lines
27 and 59, plus any uncollected social security and
Medicare or tier 1 RRTA taxes included on line 63. 8
1040A filers: Enter -0-.
1040NR filers: Enter the total of the amounts from Form 1040NR, line
54, plus any uncollected social security and Medicare
or tier 1 RRTA taxes included on line 58.
9 Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . . . 9 0
10 1040 filers: Enter the total of the amounts from Form 1040, lines
66a and 67.
1040A filers: Enter the total of the amount from Form 1040A, line
40a, plus any excess social security and tier 1 RRTA 10
taxes withheld that you entered to the left of line 43
(see instructions on back).
1040NR filers: Enter the amount from Form 1040NR, line 61.
11 Subtract line 10 from line 9. If zero or less, enter -0- . 11 0
12 Enter the larger of line 6 or line 11 . . . . . . . .
Next, enter the smaller of line 3 or line 12 on line 13.
Additional Child Tax Credit
13 This is your additional child tax credit . . . . . . . . . . . . . . . . . . . . . 13 742
Enter this amount on
1040 Form 1040, line 68,
Form 1040A, line 41, or
127 i040A
Form 1040NR, line 62.
1040NR <11111· • • • .
Tab 4
128
March 10 2014
I am Mehmet Tu ran Erkan's mother, Gulsevim Erkan. I am Mehmet Turan Erkan's father, Hamit
Erkan. We bought for our son, Mehmet Turan Erkan, his first house on March 8, 1992. The
location of this house is Sisli Hanim Efendi Sok. Eskazan apt. no. 51 kat 4, Istanbul, Turkey.
The second house we purchased for our son (Mehmet Turan Erkan) on June 9, 2000. The
location of this house is Atasehir Kadikoy Suadiye mah Pafta No. 121 Ada No: 3190 Parser No:
60 kat: 2, Bagimsiz Bolum No : 6 June 9, 2000.
The third house we purchased for our son (Mehmet Tu ran Erkan) on June 9, 2000. The location
of this house is Atasehir Kadikoy Suadiye mah Pafta No. 121 Ada No: 3190 Parsel No: 60 kat: 2,
Bagimsiz Bolum No: 7 June 9, 2000.
We bought these houses as gifts for our son, but we did not tell him at the time. This, he
learned later after Court 2014. we sent all Houses title you can look date and you can see
which years we bought for gift our son ,Memmet Turan Erkan
Hamit ERKAN Gulsevim ERKAN
1
129
Tab 5
130
·. TKGM : . ' rKGM :JM 'I . • TKm . TKGM r T
p ;: ~:r~~:i ;· .~m -~llH
; + ··. ·., : [ . ~: · . TKGM
riil1tt<)1a¥t12~~w~
TKGM TKGM 'fKGM TKG TI~,· ~= ?-\
N.B.:*lt is required to apply to Land Registry for the incorporeal rights and ( , c,.\) ~~'J 't...,.
annotations \ \:)1 ~\.)~,.~G\~.
,, \,i _ .i..N. ~''' \V§,\
•• Address changes will be communicated to relevant Land Registe~'{ · _ · .· -·-"-" '(0 ~
Directorat:_~ccording to pmvisions of the law on N~tifications ''JI' ~ ~~y..{\ ~~~~~
132
133