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Background
Rhea Negoescu married William Supplee in 1982, and they had
two children. For much of their marriage--including 1991 and
1992, the years at issue here--he owned Red Hawk Express, a small
trucking company in Alaska. Supplee drove the truck and kept it
in good repair, and Negoescu kept the books. She collected,
categorized, and recorded all the business receipts to provide to
their accountant. The two shared the joint checking account used
for Red Hawk Express; Negoescu had signature authority for the
account, kept the check register, and regularly balanced it.
Negoescu also had her own part-time business, Du-Rite
Cleaning, and worked as an admissions clerk at a hospital in
Fairbanks. She deposited her paychecks, her business receipts,
and the checks she received for her children from the Alaska
Permanent Fund (a unique state institution that provides annual
dividends to Alaskans from oil and gas royalties paid to the
State) into an individual checking account. Only she had access
to the check register for this account; only she knew its balance
at any time.
The couple filed joint tax returns for both 1991 and 1992,
which showed taxes due of about $4,000 for both years. When
1(...continued)
Code sections 6330 and 7463(f). (All section citations are to
the Code as currently in effect.) Trial as a small case means
that this decision is not reviewable by any other court, and this
opinion should not be cited as precedent.
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Last modified: May 25, 2011