Shuang-Di Sun Bennett - Page 29

                                       - 28 -                                         
               D.  Other Spouse’s Legal Obligation                                    
               No evidence was introduced in the case regarding Mr.                   
          Bennett’s legal obligation pursuant to a divorce decree or                  
          agreement.  We regard this factor as neutral.                               
               E.  Significant Benefit                                                
               Whether petitioner received a significant benefit (beyond              
          normal support) from the items of community income is a factor to           
          consider in weighing petitioner’s eligibility for equitable                 
          relief.  The balances from petitioner’s individual bank accounts            
          and joint bank accounts with Mr. Bennett were modest, and even              
          though petitioner had certificates of deposit on account ranging            
          in value from $10,000 to $12,050 during the year, there is no               
          evidence to suggest that petitioner lived a lavish lifestyle or             
          had extravagant expenses.  Rather, Mr. Bennett controlled all of            
          the couple’s accounts, regardless of in whose name the account              
          was held.  Therefore, we conclude that petitioner did not receive           
          a significant benefit beyond normal support from the items of               
          community income.                                                           
               Therefore, this factor weighs in favor of relief from the              
          items of community income from both petitioner’s return and Mr.             
          Bennett’s return.                                                           

Page:  Previous  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  Next

Last modified: May 25, 2011