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

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https://lincolnwalton0128.doodlekit.com/blog/entry/16705023/is-economic-hardship-the-antidote-for-knowledge-in-an-innocent-spouse-case  
A pair ofinnocent spouse instances simply came out, one granting relief, Grady v. Commissioner, T.C. Summ. Op. 2021-29, as well as one refuting relief, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither instance reaches a shocking outcome however the situations do proceed fads. In this blog post I intend to not just give some history on these 2 cases however to also check out the trends that have emerged in innocent spouse situations.