Helen M. Korchak - Page 7

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          petitioner had made any inquiries concerning the financial                  
          decisions that Mr. Korchak made for their family, Mr. Korchak               
          would not have withheld any information from her with respect to            
          such decisions.                                                             
               Throughout their marriage, petitioner was generally unaware            
          of bank accounts or brokerage or other investment accounts in Mr.           
          Korchak’s name alone or in the names of Mr. Korchak and peti-               
          tioner.  During 1982, petitioner was not aware of any brokerage             
          accounts that Mr. Korchak may have had at that time.  At least              
          during 1982, petitioner was aware of two joint checking accounts            
          in the names of Mr. Korchak and herself.  At least during 1982,             
          petitioner’s salary from NYU of approximately $15,000 (peti-                
          tioner’s NYU salary) was deposited into one of those two joint              
          checking accounts (joint checking account into which petitioner’s           
          NYU salary was deposited), and petitioner used that joint check-            
          ing account to pay certain personal and household expenses.  The            
          joint checking account into which petitioner’s NYU salary was               
          deposited was also used to pay any mortgage loan on the family              
          residence in which she and Mr. Korchak were living.                         
               At all relevant times, Mr. Korchak was responsible for                 
          opening and reviewing all the family’s mail, including bills, tax           
          notices, documents pertaining to investments and other financial            
          matters, and bank statements, including any joint checking                  
          account statements, and petitioner relied upon him to do so.                






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