Estate of Carlos A. Vega, Deceased, Trinidad O. Vega, Administratrix, and Trinidad O. Vega - Page 6

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          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.                          

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