Linda K. Haltom - Page 18

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              Linda did not put her children through school using the                 
         money, her only real estate was the land underneath her home                 
         (which her mother had given her years before), she did not jet               
         off to exotic locales, and she made no similar outsized                      
         purchases.  The Haltoms reported a total adjusted gross income               
         from 1990 to 1992 of $205,000.  Of the $275,000 that Jerry                   
         contributed to the family finances from 1990 to 1992, $230,000               
         benefited Linda,8 only $25,000 more than the income they reported.           
         This is less than 15% of their adjusted gross income, and we do              
         not find that to be significant.                                             
              Jerry also contributed $75,000 to investment accounts that              
         were in his name.  Since Texas is a community property state,                
         Linda is entitled by law to half that investment.  Linda has not             
         yet benefited from this money, and since Jerry owes over $635,000            
         in restitution from the embezzlement, she most likely never will.            
         Thus, we find that Linda received no significant benefit from the            
         omitted income.                                                              
              The second factor we look at is whether the failure to                  
         report resulted from wrongdoing on the part of the nonrequesting             
         spouse.  This factor weighs heavily in Linda's favor.  It was,               
         after all, Jerry who embezzled the money, not Linda, and we have             

               8 Jerry made payments for his cars, the country club, and a            
          fitness club.  None of these payments benefited Linda.  Still               
          included in the $230,000 are the mortgage payoff, the                       
          improvements on the house, the new pool, and other items that               
          benefited both Haltoms.  See supra, note 6.                                 





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