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distribution by a trust to a beneficiary is generally taxable
only to the extent of distributable net income. See secs. 652,
662.
Under the circumstances presented here, we do not think
that it was unreasonable that petitioner did not ask Mr. Morris
about the tax consequences of the distributions by and/or the
operations of Accu-Data, Trust 768, Meadows, and MCIC, but
instead relied on him to prepare correctly the joint returns in
question and the returns that he prepared for the entities that
he controlled.
Additional circumstances that we believe justify peti-
tioner's not inquiring about the possibility of substantial
understatements in the joint returns in question are that, in
addition to her responsibilities for handling the family finances
during the years at issue, petitioner also was preoccupied during
those years as a homemaker, mother, and part-time student. She
was taking classes at either Parkland College or the University
of Illinois until the spring of 1989. At that time, she withdrew
from college because it was consuming too much of her time during
a period when she wanted and believed that she had to, and did in
fact, devote more time to her children who were experiencing
serious problems.
It is also significant to us that there is no suggestion in
the record in this case that petitioner was living lavishly
during the years at issue or that her living conditions signifi-
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