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by Questar since 1989; (2) was earning annual compensation of
$38,160 at the time of the trial in this case; (3) contributed
regularly each pay period to the Questar retirement plan;
(4) invested monthly in a mutual fund; (5) invested regularly
each pay period in savings bonds; (6) has undisclosed assets in a
trust; and (7) has an inheritance from her “parent’s estate”.
The record also establishes (1) that at the time of the trial in
this case Mr. Mellen was receiving monthly SS disability benefits
of $949 and was entitled as of April 1999 to hospital insurance
under Medicare, (2) that petitioner and Mr. Mellen owned peti-
tioner’s residence and their automobiles free and clear of any
encumbrances, (3) that petitioner’s residence had an assessed
market value of $317,900 in 2000 and $310,100 in 2001, and
(4) that petitioner has not attempted to obtain a loan secured by
petitioner’s residence in order to pay petitioner’s unpaid
liability for 1995.
On the record before us, we find that petitioner has failed
to carry her burden of establishing that the economic hardship
positive factor set forth in section 4.03(1)(b) of Revenue
Procedure 2000-15 is present in the instant case.
With respect to the abuse positive factor set forth in
section 4.03(1)(c) of Revenue Procedure 2000-15, petitioner
concedes that that positive factor is not present in the instant
case.
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