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after the year of the * * * [relevant return]”. Sec. 1.6015-
2(d), Income Tax Regs. Normal support is measured by the
circumstances of the particular parties. Estate of Krock v.
Commissioner, 93 T.C. 672, 678-679 (1989); Levy v. Commissioner,
T.C. Memo. 2005-92.
Respondent notes that from 1999 to 2005, the Banderases or
petitioner sold several parcels of real property and received
approximately $8,000 to $10,000 on each of the three
transactions. Petitioner testified that the proceeds were used
primarily to pay living and moving expenses, to make a
downpayment on a new residence, and to contribute to the cost of
a daughter’s wedding. In 2004, petitioner received a $60,000
distribution from her individual retirement account. Petitioner
also acknowledged making a loan of conservatively at least
$18,000 during 2004 to a friend whose whereabouts were unknown at
the time of trial.
In the unique circumstances of this case, particularly the
fact that the majority of the Banderases’ assets were tied up in
the bankruptcy litigation, the described uses of the relatively
modest proceeds from the property transactions would not
generally appear to rise to the level of excess benefit. The
wedding costs, however, give us pause. Likewise, the $18,000
loan and the failure to apply any of the retirement account
distribution to outstanding taxes could signal a more telling
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