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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.
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