Scott, Judge: Respondent determined deficiencies in petitioner’s Federal income tax for the calendar years 1969, 1970, and 1971 in the amounts of $21,119.35, $31,142.19, and $36,883.04, respectively. The only issue for decision is whether petitioner is an innocent spouse within the meaning of section 6013(e), I.R.C. 1954, 1 so as to be reliev…
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