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grant Mrs. Vetrano's request to withdraw from the case,
without prejudice, the issue of Mrs. Vetrano's eligibility
for relief from joint and several liability under former
section 6013(e) and section 6015. The second issue is
whether Mrs. Vetrano is eligible for relief under section
6015(b), and the third issue is whether Mrs. Vetrano is
eligible for relief under section 6015(c), as of the date
of her election or as of some later date.
Background
Petitioners in this case make the following
allegation: "For the tax year 1993 Mrs. Vetrano asserts
the protection afforded to her * * * under the provisions
of 26 U.S.C. �6013(e)." Respondent denied that allegation
in the answer. Sometime later, respondent served a request
for admissions on petitioners. Included in that request is
the following specification: "Petitioner-wife is not
entitled to * * * [such] relief." Petitioners denied that
specification in their response. The case proceeded to
trial on the basis of those pleadings.
In petitioners' posttrial brief, petitioners argued in
detail that "Mrs. Vetrano qualifies for * * * relief under
26 U.S.C. �6013(e)". In addition, Mrs. Vetrano elected and
asserted that she is entitled to relief from joint and
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