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come to an agreement”. Respondent has not requested a hearing.
The Court ordered the parties to confer in accordance with Rule
232(c) and to thereafter file status reports. The parties’
separate status reports did not indicate a need for a hearing.
Neither side’s motion papers stated reasons why the motion cannot
be disposed of without a hearing. See Rules 231(b)(8), 232(b)
(final flush language). We conclude that this motion may
properly be resolved without an evidentiary hearing. See Rule
232(a)(2).
Background
The underlying facts of this case are set out in detail in
Downing v. Commissioner, T.C. Memo. 2003-347. We summarize the
factual and procedural background briefly here, as required for
our ruling on the instant motion.
At all relevant times, petitioners resided in Louisiana, a
community property State. Before their marriage, petitioners
entered into a marriage contract, agreeing to be separate in
property. They properly filed the marriage contract in St.
Tammany Parish, where they resided at the time. When they filed
the petition in the instant case and during all years in issue,
petitioners resided in Jefferson Parish.
In the years in issue Michael ran a plumbing business, for
which Sandra did all the bookkeeping. As the business’s
bookkeeper, Sandra took care of its banking and billing, and
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