Memorandum Findings of Fact and Opinion
QUEALY, Judge:
The respondent determined deficiencies in the Federal income tax returns of the petitioner for the taxable years 1963, 1964, and 1965 in the amounts of $12,995.57, $9,045.33, and $1,394.92, respectively.
The primary issue for our decision is whether the petitioner qualifies as an "innocent spouse" pursuant to section 6013(e)
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