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

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https://iseconomichardshipinnoc4.doodlekit.com/blog/entry/16728519/is-economic-hardship-the-antidote-for-knowledge-in-an-innocent-spouse-case  
A pair ofinnocent spouse situations just came out, one giving alleviation, Grady v. Commissioner, T.C. Summ. Op. 2021-29, and one refuting relief, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither case reaches a surprising result but the situations do continue fads. In this article I wish to not only provide some background on these two instances however to additionally discover the patterns that have arised in innocent spouse instances.