MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge:
Respondent determined a deficiency in petitioner's 1987 Federal income tax in the amount of $36,417. After concessions by the parties, the sole issue for decision is whether petitioner is entitled to relief as an innocent spouse for the taxable year 1987. We hold that she is so entitled.
All section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references...
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