Homer L. Richardson - Page 65

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          the trust scheme must therefore be drawn principally from minutes           
          of board meetings for HGAMC and HGRCT and from a few comments               
          made by Mr. Richardson at trial.  Neither of these sources is               
          particularly supportive of petitioners’ position.                           
               Turning to the particular requirements of section 6015(b) in           
          dispute here, we note that cases interpreting former section                
          6013(e) remain instructive in our analysis of the parallel                  
          requisites of section 6015(b).  Butler v. Commissioner, 114 T.C.            
          276, 283 (2000).  Section 6015(b)(1)(B) mandates that the                   
          understatement of tax be attributable to erroneous items of the             
          nonrequesting spouse.  A similar attribution provision was                  
          contained in former section 6013(e)(1)(B) and has been construed            
          by this and other courts.  As regards the pertinent legal                   
          standard, the Court of Appeals for the Fifth Circuit has stated:            
          “where omitted income is generated by the performance of                    
          substantial services by one spouse, that income should be                   
          attributed to that spouse for purposes of section 6013(e)(1).”              
          Allen v. Commissioner, 514 F.2d 908, 913 (5th Cir. 1975), affg.             
          in part, revg. in part on another ground, and remanding 61 T.C.             
          125 (1973).  This Court has since applied the foregoing principle           
          in cases under both 6013(e)(1) and 6015(b)(1).  E.g., Ishizaki v.           
          Commissioner, T.C. Memo. 2001-318; Grubich v. Commissioner, T.C.            
          Memo. 1993-194.                                                             
               The understatements for 1996 and 1997 in these cases flowed            
          in large part from petitioners’ failure to include receipts                 




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