No

The Smiths’ North Carolina tax returns showed that they had an adjusted gross income of $61,000 and a taxable income of $43,000 in 2001, gross income of $73,000 and taxable income of $42,000 in 2002, gross income of $76,000 and taxable income of $44,000 in 2003, and gross income of $81,000 and taxable income of $20,000 in 2004. ................
................