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

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https://blogfreely.net/is-economic-hardship-innocent-spouse-case210/h2-is-economic-hardship-the-antidote-for-knowledge-in-an-innocent-spouse  
A pair ofinnocent partner cases just appeared, one giving 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 instance gets to a shocking result but the cases do proceed fads. In this blog post I wish to not just give some history on these 2 instances yet to also discover the trends that have actually arised in innocent spouse instances.