David C. Jonson and Estate of Barbara J. Jonson, Deceased - Page 25

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          Barbara under section 6015(c).  Respondent does not challenge               
          David’s authority, as personal representative, to make such                 
          election.  Respondent challenges petitioners’ claim that Barbara            
          satisfies the eligibility requirements.  Petitioners claim that,            
          on June 13, 2000, Barbara (having died more than 4 years earlier)           
          was not married to David and had not been part of his household             
          for more than 1 year, thereby satisfying two of the three                   
          alternative eligibility requirements of section 6015(c)(3)(A)(i).           
          Respondent further argues that, even if we were to decide that              
          Barbara satisfies the eligibility requirements, David cannot make           
          a valid election with respect to the understatements because                
          respondent has demonstrated that, at the time Barbara signed the            
          joint returns, she had actual knowledge of the items giving rise            
          to the understatements (i.e. the Vulcan transaction).  See sec.             
          6015(c)(3)(C).  Because we agree with respondent that Barbara did           
          not satisfy the eligibility requirements, we need not determine             
          whether David’s election was invalid solely on account of section           
                    2.  Eligibility                                                   
                    a.  Introduction                                                  
               Section 6015(a)(2) provides that an individual who has made            
          a joint return (and who is eligible to elect the application of             
          section 6015(c)) may elect to limit his or her joint return                 
          liability in the manner prescribed in section 6015(c).  Nowhere             

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