- 2 -
1. Held: W had reason to know of the
understatement attributable to the disallowed
deductions, and, therefore, W is not entitled to
relief under sec. 6015(b)(1)(C), I.R.C.
2. Held, further, it would not be inequitable to
hold W liable for the deficiencies in tax, and,
therefore, W is not entitled to relief under
sec. 6015(b)(1)(D), I.R.C.
3. Held, further, because W did not satisfy the
eligibility requirements of sec. 6015(c)(3)(A)(i),
I.R.C., prior to her death, H, as personal
representative, is not entitled to elect relief under
sec. 6015(c), I.R.C.
4. Held, further, under the facts and
circumstances, R’s denial of equitable relief under
sec. 6015(f), I.R.C., does not constitute an abuse of
discretion.
Declan J. O’Donnell, for petitioners.
Randall L. Preheim, for respondent.
HALPERN, Judge: By notice of deficiency dated April 14,
1987, respondent determined deficiencies in, and additions to,
the Federal income tax liabilities of David C. and Barbara J.
Jonson (separately, David or Barbara; together, the Jonsons), as
follows:1
1 The petition in this case was filed on July 6, 1987, on
behalf of six individuals, including David C. and Barbara J.
Jonson. Pursuant to an order of this Court dated June 12, 1990,
such individuals other than the Jonsons were severed as
petitioners in this case, and the caption of this case was
amended to read “David C. Jonson and Barbara J. Jonson,
Petitioners v. Commissioner of Internal Revenue, Respondent”.
Barbara died on Mar. 16, 1996, and, upon motion thereafter made
by respondent, “Estate of Barbara J. Johnson, Deceased, David C.
Jonson, Successor in Interest” was substituted for Barbara as a
(continued...)
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