Herbert L. Mitchell, deceased, and Ella Marie Mitchell - Page 14

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            repairs and improvements to her residence; she paid down the                               
            mortgage; she paid her and Mr. Mitchell’s medical bills; and she                           
            paid her children’s loans and college expenses.  She also                                  
            established a trust for her children in the amount of $132,000.                            
            Her spending over the 3 years 1992 through 1994, including the                             
            trust fund, totaled more than $570,000.  In short, she used the                            
            money from the transfer refund to the considerable benefit of                              
            herself and her family.  These expenditures, while no doubt                                
            generous and well intentioned, nevertheless indicate the receipt                           
            of income far in excess of that previously available as normal                             
            support.  See Terzian v. Commissioner, 72 T.C. 1164, 1172 (1979)                           
            (cited in Butler v. Commissioner, supra at 291).  We therefore                             
            conclude that respondent did not abuse his discretion in denying                           
            petitioner relief under section 6015(f).                                                   
                 To reflect the foregoing,                                                            
                                                      Decision will be entered                         
                                                   for respondent.                                     

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