- 64 -
Normal support is not a significant benefit. Flynn v.
Commissioner, 93 T.C. 355, 367 (1989). In order to determine
whether the requesting spouse significantly benefited from the
unpaid liability in question, we consider whether the requesting
spouse and the nonrequesting spouse were able to make expendi-
tures that they otherwise would not have been able to make and
that benefited, or were important to, the requesting spouse. See
Alt v. Commissioner, 119 T.C. 306, 314 (2002), affd. 101 Fed.
Appx. 34 (6th Cir. 2004); Jonson v. Commissioner, 118 T.C. at
126.
We have found that on different occasions during 1998 Mr.
Krasner purchased and gave petitioner two Apple computers, a
pearl necklace worth at least $2,000, a digital camera, an opal
brooch that he purchased for $350, and a diamond necklace that he
purchased for $800 and returned at the request of petitioner. We
have also found that at least during 1998, 1999, and 2000,
petitioner, either alone or with one or more family members, took
various trips to different places in the United States, one trip
to Italy, and one trip to Paris, France. Two of those trips in
the fall of 1999 related to constructive surgery that petitioner
had on her knee. However, the record is devoid of reliable
evidence establishing the amount that petitioner and Mr. Krasner
spent annually for normal support before, during, and after the
taxable year at issue. As a result, we are unable to find on the
Page: Previous 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 NextLast modified: May 25, 2011