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It is well established that respondent may assert
alternative claims for deficiencies when there is a basis for
doing so. Wiles v. Commissioner, 499 F.2d 255, 259 (10th Cir.
1974), affg. 60 T.C. 56 (1973); Estate of Goodall v.
Commissioner, 391 F.2d 775, 781-784 (8th Cir. 1968), vacating
T.C. Memo. 1965-154; Malat v. Commissioner, supra at 706;
Revell, Inc. v. Riddell, supra at 658-660; Doggett v.
Commissioner, supra at 103; L.C. Bohart Plumbing & Heating, Co.
v. Commissioner, 64 T.C. 602, 615-616 (1975); Hoeme v.
Commissioner, 63 T.C. 18, 20-21 (1974). For example, respondent
may claim, in separate notices, that the same income was received
by different taxpayers. See Doggett v. Commissioner, supra at
103.
We have previously recognized that, in those instances where
it is undisputed that one of two taxpayers is liable for the tax
arising out of a single transaction, "[respondent] is not bound
to proceed against only one party at the peril of an unfavorable
decision and the possible inability to * * * pursue the other
[thereafter]". L.C. Bohart Plumbing & Heating, Co. v.
Commissioner, supra at 615. In this instance it is appropriate
for respondent to proceed against both petitioner and, in the
alternative, his former spouse for the tax liability arising out
of the same transaction, even though the positions taken by
respondent may be inconsistent. See, e.g., Wiles v.
Commissioner, supra at 259; L.C. Bohart Plumbing & Heating, Co.
v. Commissioner, supra at 615-616. In such a situation
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