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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,
California.
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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