Estate of Mark R. Woodward, Deceased, Lillian H. Woodward, Executrix, and Lillian H. Woodward - Page 14

          to help her gain access to the records.  Nothing in the record              
          indicates that Mr. Woodward would have objected to making the               
          records more easily available to petitioner.                                
                    (iii)  Unusual or lavish expenditures in comparison to            
                          the standard of living in prior years                       
               We accept petitioner's testimony that she and Mr. Woodward             
          did not live extravagantly nor did their standard of living vary            
          dramatically over the course of their marriage.  We take note,              
          however, that their standard of living from 1983 forward was                
          financed, at least in part, by their Federal income tax refunds             
          from 1980 and 1981.                                                         
                    (iv) The culpable spouse's evasiveness concerning the             
                         family's finances                                            
               Although the record shows that Mr. Woodward did not tell               
          petitioner specifically about the tax shelter investment, he did            
          not conceal the facts about the business transaction.  The                  
          following exchange between petitioners' attorney and petitioner             
          illustrates the nature of the financial relationship between                
          petitioner and Mr. Woodward:                                                
               Q:   * * * With respect to the investments that were made, I           
                    think you've testified that your husband was really               
                    responsible for those matters.  Did your husband ever             
                    ask your permission with respect to making investments?           
               A:   No.                                                               
               Q:   Did he ever seek your advice or your approval in making           
                    investments?                                                      
               A:   No. Mostly I didn't understand any financial deals or             
                    whatever you call it.                                             
               Q:   And the reason -- you may have just answered -- the               
                    reason that he did not ask you for your advice or                 
                    necessarily tell you what he was doing was what?                  



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