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deficiency to petitioner and intervenor for the year 1993 and
determined in each notice a tax deficiency of $7,781. In these
notices of deficiency, respondent disallowed the $27,397 cattle
activity loss claimed on Schedule C of the 1993 joint Federal
income tax return. The basis for the disallowance was that the
cattle activity was not an activity engaged in for profit under
section 183. Respondent made no adjustments to the income or
expense amounts reported and claimed in connection with the
activity. The only other adjustments in the notices of
deficiency flowed from the disallowed cattle activity loss.
Petitioner filed a timely petition with this Court.
Intervenor did not petition this Court. Respondent, in due
course, assessed the deficiency against intervenor, but no
portion of that assessment has been paid, nor has intervenor
challenged the assessment in any other court.
In this case, petitioner does not challenge the disallowed
Schedule C cattle-raising activity loss. Her sole contention is
that she is entitled to relief from joint liability under section
6013(e). After the case was tried and taken under advisement,
section 6013(e) was repealed and was replaced with section 6015,
which retroactively applies to this case. Moreover, the
intervention emanates from section 6015(e)(4).2 The case was
2See King v. Commissioner, 115 T.C. 118 (2000), for the
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