Estate of Carlos A. Vega, Deceased, Trinidad O. Vega, Administratrix, and Trinidad O. Vega - Page 2

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          remaining issue is whether for tax years 1988 and 1989 Trinidad             
          Vega qualifies for "innocent spouse" relief pursuant to section             
          6013(e).  We hold that she does not qualify.                                
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the years in issue, and             
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.  The stipulations of facts and the stipulations of               
          agreed adjustments are incorporated by this reference.                      
                                  FINDINGS OF FACT                                    
               At the time the petition was filed, Trinidad Vega resided,             
          and Carlos Vega's estate had a mailing address, in Los Angeles,             
               Mr. and Mrs. Vega were married and lived together during the           
          years in issue.  Mrs. Vega did not work outside the home, and her           
          primary responsibility was raising the couple's two dependent               
          children, George and Melissa.                                               
               Mr. Vega controlled the family finances.  He was a real                
          estate broker and partner in Vega, Barr & Associates.  He owned             
          seven rental properties in 1988 and eight in 1989.  All of these            
          properties were held in his name alone.  Mr. Vega did not permit            
          Mrs. Vega to have her own bank account or credit card, and he               
          wrote most of the checks on their joint bank account.  Mr. Vega             
          died intestate on May 7, 1990.  Prior to Mr. Vega's death, Mrs.             
          Vega did not know how many properties he owned, nor was she aware           
          of the details of his business affairs.                                     

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