- 6 - has not carried her burden of establishing that the deductions were grossly erroneous. B. Inequitability Requirement Under section 6013(e)(1)(D), Mrs. Vega must establish that it would be inequitable to hold her liable for the deficiencies in 1988 and 1989. In deciding this matter, we consider whether (1) she significantly benefited from the understatements; (2) Mr. Vega had divorced, deserted, or separated from her; and (3) she would face probable future hardships if relief were denied. Makalintal v. Commissioner, T.C. Memo. 1996-9, and the cases cited therein; Cousins v. Commissioner, T.C. Memo. 1995-129, and the cases cited therein. Mrs. Vega lived with and was supported by her husband during 1988 and 1989. She did not produce any evidence to disprove that she significantly benefited from the understatements. Although her husband died in 1990, the record does not establish how much property passed to Mrs. Vega under California's law of intestacy. Therefore, she has not met her burden of proving that it would be inequitable to hold her liable. Because Mrs. Vega has not satisfied every element of section 6013(e), she is not relieved of liability for the deficiencies relating to 1988 and 1989. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6
Last modified: May 25, 2011