A set ofinnocent partner situations simply came out, one providing alleviation, Grady v. Commissioner, T.C. Summ. Op. 2021-29, and one rejecting alleviation, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither situation reaches a shocking result yet the instances do continue patterns. In this article I wish to not just provide some background on these two instances but to additionally explore the patterns that have actually emerged in innocent partner situations.
Is Economic Hardship the Antidote for Knowledge in an Innocent Spouse Case?
alexanderwitch1968
September 3, 2021
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