Michael G. Culver and Christine M. Culver - Page 1

                                   116 T.C. No. 15                                    

                               UNITED STATES TAX COURT                                

              MICHAEL G. CULVER AND CHRISTINE M. CULVER, Petitioners v.               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 11129-98.               Filed April 2, 2001.                

                    Held:  Under the separate liability election                      
               provision of sec. 6015(c)(3)(C), I.R.C., the burden of                 
               proof is on respondent with regard to whether the                      
               electing spouse had actual knowledge of the item giving                
               rise to the deficiency.  Respondent must satisfy that                  
               burden of proof by a preponderance of the evidence.                    
                    Held, further, respondent’s burden of proof under                 
               sec. 6015(c)(3)(C), I.R.C., is not met by mere proof of                
               what a reasonably prudent person would be expected to                  
                    Held, further, respondent has failed to satisfy                   
               his burden of proving that petitioner Michael G. Culver                
               had actual knowledge of his ex-wife’s embezzlement                     
               income, and petitioner Michael G. Culver qualifies for                 
               relief under sec. 6015(c), I.R.C.                                      

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