Judith A. Madden - Page 15

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         assets and liabilities, age, ability to earn, and responsibility             
         for dependents.                                                              
              Petitioner is 64 years of age and has been unemployed for               
         many years.  Because Massachusetts is not a community property               
         State, Cooley v. Commissioner, 27 B.T.A. 986, 988 (1933), affd.              
         75 F.2d 188 (1st Cir. 1935); Richman v. Richman, 555 N.E.2d 243,             
         664 (Mass. App. Ct. 1990), petitioner is not the owner of any of             
         Mr. Sturges’s earnings.  Her only income is her share of the                 
         income (the amount of which is unknown) from the charitable                  
         remainder trust.  Petitioner and Mr. Sturges are still married,              
         however, and Mr. Sturges continues to support petitioner.                    
              Petitioner owns the New York house she inherited from her               
         parents and has assets that she owns jointly with Mr. Sturges;               
         i.e., the residence and the land in Colorado.  Those assets are              
         available for payment of the tax liability.                                  
              Petitioner asserts that since 2001 her family’s expenses                
         have exceeded their income by $3,500 each month.  She testified              
         that she has used her credit cards to make up the difference and             
         that at the time of the trial she had $30,000 of credit card                 
         debt.  She testified that at the time of the trial there was only            
         $15,000 remaining in the charitable remainder trust.                         
              Petitioner testified that a four-bedroom, 2�-bath house in              
         her neighborhood sold for approximately $940,000 in April or May             
         2005.  She asserts that her residence, subject to mortgages                  

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