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These tax materials were developed for Flying Solo by Scott Thurman, CPA, of Smith & Radigan, P.C., 4151 Ashford-Dunwoody Road, Suite 675, Atlanta, Georgia 30319-1462, where he is a tax and litigation support partner, to give you basic information.


This material is not intended either as a substitute for advice from an attorney or CPA and is not an attempt to answer all questions about the taxation situations you may encounter. Because all situations are different, because the law of each state varies, and because you may have questions that are not covered in this material, we urge you not to rely on this material as legal or tax advice and not to make decisions without the advice of a family lawyer and tax expert whom you should consult for appropriate advice about your specific legal and taxation questions.


This material is provided as is, without warranty of any kind, either expressed or implied.


This material may not be reproduced in whole or in part in any form without the express written permission of Scott Thurman, CPA c/o Flying Solo, PO Box 11704, Columbia, South Carolina 29211. Email


Ó1996. All rights reserved.


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