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Is Economic Hardship the Antidote for Knowledge in an Innocent Spouse Case?

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A set ofinnocent spouse cases simply appeared, one granting relief, Grady v. Commissioner, T.C. Summ. Op. 2021-29, and also one refuting alleviation, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither situation gets to a surprising outcome however the cases do continue fads. In this message I hope to not just give some background on these two cases however to also explore the trends that have emerged in innocent partner cases.