Lindsey C. Nelson - Page 7

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            convicted, the only person who survived with any benefit was                               
            petitioner.  His college education had been paid for during this                           
            period.  He may not have walked away with many tangible benefits,                          
            but he did receive that great intangible benefit.  We believe,                             
            therefore, that it is not inequitable to hold petitioner liable                            
            for the tax liabilities.                                                                   
                                                      Decision will be entered                         
                                                for respondent.                                        

































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Last modified: May 25, 2011