- 42 -
Flynn v. Commissioner, 93 T.C. at 367. Normal support is
determined by the circumstances of the parties. Sanders v.
United States, 509 F.2d 162, 168 (5th Cir. 1975); Estate of
Krock v. Commissioner, supra at 678-679; Flynn v. Commissioner,
supra at 367.
Furthermore, while a meager lifestyle may negate a reason
to know or that a spouse significantly benefited, the Court of
Appeals for the Third Circuit87 has indicated that such a
lifestyle need not lead to the conclusion that it is inequitable
to hold the spouse liable for the tax, particularly where assets
have accumulated for the spouse's later use. Purificato v.
Commissioner, 9 F.3d at 296.
From a financial standpoint, the Gaskins have lived a bleak
existence. They have had a history of borrowing to pay for
consumer items and being delinquent on their debts. Other than
their house and old automobiles, the Gaskins have no assets.
Respondent cites Sonnenborn v. Commissioner, 57 T.C. 373
(1971) and Terzian v. Commissioner, 72 T.C. 1164 (1979), for the
proposition that Mrs. Gaskins has not met her burden of showing
she did not benefit, since she has not accounted for the use of
the diverted income. In Sonnenborn v. Commissioner, Mrs.
Sonnenborn, the treasurer of the corporation from which the
omitted income derived, knew of the payments from the
8An appeal in this case would lie to the Court of Appeals
for the Third Circuit.
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