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taking into account all relevant evidence. After all, easing the
standards for obtaining relief is not equivalent to giving relief
where unwarranted.
While we do not have before us a case for determining the
precise contours of the rights granted to a nonelecting spouse
under section 6015(e), we are satisfied that section 6015(e)(4)
was intended to confer some participatory entitlement beyond the
complete absence thereof condoned in Estate of Ravetti v. United
States, supra, Garvey v. Commissioner, supra, and Himmelwright v.
Commissioner, supra. Thus, until such rights are more explicitly
defined in appropriate cases, we will refrain from following a
rule that could lead to an anomaly in the Court’s treatment of
innocent spouse issues. We will instead effectuate the general
concern for fairness and merited relief evidenced in the statute
by permitting Thomas his day in court. We further note that our
disposition makes it unnecessary to reach Thomas’s alternative
contention.
To reflect the foregoing,
An order denying respondent’s
motion will be issued.
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