Assume in problem 53that Betty and Barney are not getting along and have separated due to marital discord (although they are not legally separated). In fact, they cannot even stand to talk to each other anymore and communicate only through their accountant. Betty wants to argue that she should not be treated as owning any of Barney's stock in Bedrock because of their hostility towards each other. Can family hostility be used as an argument to void the family attribution rules? Consult Rev. Rul. 80-26, 1980-1 C.B. 66, Robin Haft Trust v. Comm., 510 F.2d 43 (CA-1 1975), Metzger Trust v. Comm., 693 F.2d 459 (CA-5 1982, and Cerone v. Comm., 87 TC 1 (1986).