Carl E. Jones and Elaine Y. Jones - Page 67

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            had a very modest lifestyle; she and her daughter were living in                          
            a small two-bedroom apartment with a rent of $275 a month.                                
                  On the basis of the record, we concluded in Terzian that the                        
            $155,000 was a one-time transfer to the taxpayer of an amount in                          
            lieu of alimony or support and that these funds would not provide                         
            a woman of the taxpayer's age and lack of business experience                             
            with more than ordinary support throughout the remainder of her                           
            life.  Id. at 1172.  In contrast, in the case at hand, there is                           
            no evidence that the transfer was made in lieu of support or                              
            alimony, or that Mrs. Jones has, or will ever, use the                                    
            transferred funds for ordinary support.                                                   
                  We conclude that Mrs. Jones is not an innocent spouse under                         
            section 6013(e).                                                                          
                                                            Decision will be entered                  
                                                      under Rule 155.                                 


                                                                                                     

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