Janet H. Krasner, Petitioner, and Paul Krasner , Intervenor - Page 57

                                       - 57 -                                         
               because of this abusive behavior by the Intervenor, she                
               felt duress during the time period when the tax return                 
               at issue was being prepared and signed.  Petitioner                    
               testified that she reluctantly acquiesced to many of                   
               Intervenor’s demands to maintain marital and family                    
               harmony.                                                               
               With respect to the five incident reports on which peti-               
          tioner relies to support her claim of abuse by Mr. Krasner, those           
          reports related to complaints made by petitioner well after April           
          10, 1999, when she signed the 1998 joint return.29  Moreover,               
          those incident reports do not support petitioner’s position that            
          the abuse positive factor is present here.  Except for the                  
          January 16, 2000 incident report, which indicated that petitioner           
          alleged that Mr. Krasner shoved her, none of the other incident             
          reports reflected any claim made by petitioner to the Haverford             
          police department of unwanted physical contact, or any physical             
          or mental abuse, by Mr. Krasner.  As for the January 16, 2000               
          incident report which indicated that petitioner claimed that Mr.            
          Krasner “shoved her during the argument”, that report stated:               
          “No signs of physical injury.”                                              
               With respect to petitioner’s testimony on which she relies             
          to support her claim of abuse by Mr. Krasner, we did not believe            
          such testimony.  Petitioner did not claim abusive treatment by              
          Mr. Krasner in petitioner’s Form 8857 or in any other written               



               29Officers of the Haverford police department prepared the             
          five incident reports between Dec. 18, 1999, and Feb. 11, 2001.             





Page:  Previous  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  65  66  Next

Last modified: May 25, 2011