David C. Jonson and Estate of Barbara J. Jonson, Deceased - Page 29

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          Cong. Rec. S4473-4474 and S4493 (daily ed. May 7, 1998),                    
          respectively.  Such concerns square with the restrictions added             
          by the eligibility requirements and are consistent with treating            
          a widow or widower as no longer married. Such concerns are not              
          ignored by treating a spouse such as Barbara, who, the record               
          indicates, was happily married to her husband at the time she               
          died, as failing to meet the eligibility requirements.                      
          Petitioners’ claim to section 6015(c) relief turns the statute on           
          its head, in that David became a widower; Barbara was never                 
          widowed.  We are not convinced by the relevant legislative                  
          history that Congress’s purpose in allowing separate liability              
          treatment to eligible spouses would be furthered by allowing                
          David to elect such treatment on behalf of Barbara.9                        
                    c.  Conclusion                                                    
               At the time of her death, Barbara did not satisfy the                  
          eligibility requirements.                                                   

               9  In fact, separate liability treatment would be                      
          particularly inappropriate in this case.  Barbara left her entire           
          estate to David.  Although David disclaimed his inheritance in              
          favor of the children, the disclaimer provided for the investment           
          of the assets (in exchange for stock issued to the children) in             
          Jonson Management Co., Inc., David’s geological consulting                  
          corporation (formed after the audit years).  The conclusion is              
          inescapable that David, the nonrequesting spouse, stands to                 
          benefit as much as anyone should the assets of Barbara’s estate             
          be immune from the collection of deficiencies for which both                
          David and Barbara normally would be jointly liable.                         

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