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she is not entitled to relief as an innocent spouse with respect
to this item.
c. 1987 Taxable Year
With respect to the 1987 taxable year, Magnum paid $23,552
for landscaping services to the Acquavivas' home and, in
addition, issued a check in the amount of $4,400 directly to Mr.
Acquaviva. Again, petitioner's lifestyle was enhanced by these
landscaping services to her home. We find that the 1987
constructive dividend attributable to landscaping services
benefited petitioner beyond normal support. With regard to the
$4,400 check to Mr. Acquaviva, petitioner did not present any
evidence on how it was used. Therefore, as to the $4,400, she
has failed to establish that it would be inequitable to hold her
liable for the deficiency. We hold that it is not inequitable to
hold petitioner liable for the portion of the deficiency
attributable to the 1987 constructive dividend; thus, she is not
entitled to relief as an innocent spouse under section 6013(e)
with respect to this item.
For the foregoing reasons, we hold that petitioner is
entitled to "innocent spouse" relief under section 6013(e) for
the portion of the deficiency for 1986 attributable to the
condemnation award, but she is not entitled to "innocent spouse"
relief with respect to the deficiency for 1985 or with respect to
the portions of the deficiencies for 1986 and 1987 attributable
to the constructive dividends.
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