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Another factor to be taken into account, in appropriate
situations, is whether the spouse has been deserted or is divorced or
separated. Purificato v. Commissioner, 9 F.3d at 293-294; S. Rept. 91-
1537, supra, 1971-1 C.B. at 608. Mr. and Mrs. Walker are not divorced
or separated. They have continued to live together and have supported
one another. Mr. Walker has not disappeared and left her to "face the
music alone." See Hayman v: Commissioner, 992 F.2d at 1263.
We conclude that it is not inequitable to hold Mrs. Walker liable
for the deficiencies. Thus, we hold that she is not entitled to relief
as an innocent spouse under section 6013(e).
Decision will be entered under Rule 155
in docket No. 4923-90.
Decisions will be entered for
respondent in docket Nos. 18842-90 and
28294-91.
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