Janet H. Krasner, Petitioner, and Paul Krasner , Intervenor - Page 53

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          to substantiate the amount of her “reasonable basic living                  
          expenses” within the meaning of section 301.6343-1(b)(4), Proced.           
          & Admin. Regs.  Moreover, although the December 27, 2004 order              
          issued by the Montgomery County Court of Common Pleas required              
          petitioner to pay the first and second mortgage loans and real              
          estate taxes for the marital residence, that order directed Mr.             
          Krasner to pay $9,180.20 a month to petitioner, $1,056.60 of                
          which was with respect to such mortgage loans and taxes.28  In              
          addition, around the beginning of 2005, shortly after the Mont-             
          gomery County Court of Common Pleas issued the December 27, 2004            
          order, petitioner’s earning capacity increased from the $1,500 a            
          month reflected in that order to approximately $200 a day.  On              
          the record before us, we find that there is no credible evidence            
          establishing, and petitioner has failed to show, that if she were           
          to pay the unpaid 1998 liability, she would not be able to pay a            
          reasonable amount for basic living expenses within the meaning of           
          section 301.6343-1(b)(4), Proced. & Admin. Regs.                            
               On the record before us, we find that petitioner has failed            
          to carry her burden of establishing that the economic hardship              
          element is present here.                                                    


               28The December 27, 2004 order issued by the Montgomery                 
          County Court of Common Pleas also made Mr. Krasner responsible              
          for, inter alia, the cost of health insurance for petitioner and            
          the unemancipated children and the children’s private school                
          tuition, summer camp, and day care expenses.  That order did not            
          address who was to bear responsibility for utility expenses with            
          respect to the marital residence.                                           




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