- 60 -
NCNB account, which petitioner testified was the only account she
used during the years in issue. Mr. Rowe testified that he put
almost all the money he earned back into his dental business and
horse activity. Presumably, Mr. Rowe was also depositing most of
his earnings into his separate accounts which petitioner was
unaware existed. In his deposition, Mr. Shirah stated that Mr.
Rowe purchased a house in the name of Mr. Shirah’s business for
another woman.35 Mr. Shirah stated that Mr. Rowe was involved
with the other woman during his marriage to petitioner. At
trial, Mr. Rowe admitted becoming involved with the other woman
in 1993. Petitioner testified that the reason she filed for
divorce was because Mr. Rowe was involved with the other woman
while he was still married to petitioner.36
On the basis of all the facts and circumstances of this
case, we find that compelling reasons existed for respondent to
grant petitioner equitable relief. Consequently, we hold that
respondent abused his discretion in denying petitioner’s claim
for relief under section 6015(f) for the portion of the capital
34(...continued)
petitioner’s earnings from her employment as a substitute
teacher.
35Mr. Shirah stated that Mr. Rowe signed the realty contract
and the mortgage on the house. However, Mr. Shirah stated that
Mr. Rowe had no connection to Mr. Shirah’s business.
36At trial, Mr. Rowe testified that he married the other
woman after he and petitioner were divorced.
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