Michael Vetrano and Patricia Vetrano - Page 18




                                        - 18 -                                        
                  As to this first condition for electing relief under                
             section 6015(c), petitioners' posttrial brief states as                  
             follows:                                                                 

                  Pursuant to �6015(c)(3)(A)(i)(I), Mrs. Vetrano is                   
                  'legally separated from' Mr. Vetrano.  Attached                     
                  as exhibit 'B' is a copy of the divorce complaint                   
                  which was filed against her husband in the Camden                   
                  County Superior Court on August 7, 1998.                            

             The complaint for divorce attached as exhibit B to                       
             petitioners' brief purports to have been filed in the State              
             court 12 days before the date on which petitioners'                      
             posttrial brief was filed in this Court.  There is no                    
             evidence that Mrs. Vetrano was divorced from Mr. Vetrano                 
             or became legally separated from him during that 12-day                  
             period.  Furthermore, petitioners do not allege that                     
             Mrs. Vetrano was not a member of the same household as                   
             Mr. Vetrano during the 12-month period ending on the date                
             of her election under section 6015(c).  In this regard,                  
             we note that, according to the complaint for divorce,                    
             Mrs. Vetrano sought a divorce on the grounds of extreme                  
             cruelty, pursuant to N.J. Stat. Ann. sec. 2A:34-2(c)                     
             (West 2000).  She did not seek divorce on the grounds of                 
             separation for a period of at least 18 or more consecutive               
             months, a separate ground for divorce under the New Jersey               








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