Sharon Lee Bartlett, F.K.A. Heitzman - Page 52

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          deficiency attributable to the understatement on the 1979 tax               
          return.                                                                     
               Petitioner has established every element of entitlement to             
          innocent spouse relief.  By reason of the foregoing,                        

          Decision will be entered                                                    
          for petitioner.                                                             

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