- 45 -
specified in section 1256(f)(3)(B). However, she failed to do
so.
On the record before us, we find that Ms. Gordon has failed
to show that there is no basis in fact or in law within the
meaning of section 6013(e)(2)(B) for the claimed 1988 NOL deduc-
tion and that that item constitutes a grossly erroneous item
within the meaning of that section.18
Based on our review of the entire record before us, we find
that Ms. Gordon is not entitled to innocent spouse relief under
section 6013(e)(1) with respect to the portion of the understate-
ment of tax for 1988 that is attributable to the claimed 1988 NOL
deduction.
To reflect the foregoing and the concessions of the parties,
Decisions will be entered
under Rule 155.
18 Consequently, we shall not address whether Ms. Gordon satis-
fies sec. 6013(e)(1)(D) with respect to the portion of the
understatement of tax for 1988 that is attributable to the
claimed 1988 NOL deduction.
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