Elsa Estelle Hopkins - Page 16




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          requesting spouse, and (2) whether the requesting spouse was in             
          poor mental or physical health.  A history of abuse by the                  
          nonrequesting spouse may mitigate the negative effect of a                  
          requesting spouse’s knowledge or reason to know.  Rev. Proc.                
          2003-61, sec. 4.03(2)(b)(i).                                                
               Petitioner alleges that Mr. Hopkins was verbally and                   
          mentally abusive.  Petitioner submitted copies of two police                
          reports, dated April 25 and November 14, 1995, which document               
          domestic disputes between petitioner and Mr. Hopkins.  The                  
          reports describe domestic arguments and a mutual altercation.               
          The Court is sympathetic to petitioner’s situation, but on the              
          record, we cannot conclude that respondent acted arbitrarily,               
          capriciously, or without sound basis in fact or law when                    
          respondent determined that the alleged abuse did not mitigate the           
          negative effect of petitioner’s knowledge or reason to know.  See           
          id.  Additionally, petitioner did not allege any mental or                  
          physical health problems.  The absence of these factors will not            
          weigh against equitable relief.  See id. sec. 4.03(2)(b).  We               
          therefore agree with respondent’s determination that these                  
          factors are neutral.                                                        
               On the basis of our examination of the facts and                       
          circumstances, including the factors set forth in Rev. Proc.                
          2003-61, sec. 4.03, we conclude that respondent did not abuse his           
          discretion in denying petitioner’s request for equitable relief             







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