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petitioner reported on a joint return filed with her husband,
David R. Sturges. Petitioner filed a petition under section
6015(e)(1) seeking review of respondent’s determination. We must
decide whether respondent abused his discretion in denying
petitioner such relief.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference.
When the petition in this case was filed, petitioner resided
in Carlisle, Massachusetts. Petitioner and Mr. Sturges have been
married since 1977. Mr. Sturges has never abused petitioner.
Petitioner and Mr. Sturges have two daughters. The younger
daughter graduated from high school in May 2000 and began college
that September.
Petitioner has a bachelor’s degree in art history and a
master’s degree in biology. Petitioner is 64 years old and
unemployed.
Petitioner was not employed outside the home for most years
after she married Mr. Sturges. She had no earnings subject to
withholding for Social Security from 1980 to 1985, 1991 to 1994,
and 1998 to the present. She had earnings subject to withholding
for Social Security of $3,084 in 1986, $2,060 in 1987, $129 in
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