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account in petitioner’s name; (2) capital gain income from the
sale of jointly titled property; (3) mortgage interest deductions
on jointly titled property; (4) losses related to a farming
activity; and (5) charitable contribution deductions.
Additionally, the parties addressed whether petitioner was liable
for any additions to tax or penalties. Petitioner did not
dispute the accuracy of respondent’s determinations aside from
her claim to relief from joint liability under section 6015.
In Rowe I, we held that petitioner was entitled to complete
relief under section 6015(c) for the retirement account
distributions and the farming activity losses because these items
were allocable to Mr. Rowe, and petitioner did not have actual
knowledge of the items. We found that the capital gains,
mortgage interest, and charitable contributions items were
allocable evenly between petitioner and Mr. Rowe. We then
granted petitioner relief under section 6015(c) for the half of
these items allocable to Mr. Rowe because we found that
respondent had failed to establish that petitioner had actual
knowledge of the items.5 We held that petitioner was not
entitled to relief under section 6015(b) for the portions of the
5As we noted in Rowe I, under sec. 6015(c) an individual
cannot qualify for relief for the portions of items which are
allocable to her; thus, petitioner was not entitled to relief
under sec. 6015(c) for the portions of the capital gains,
mortgage interest, and charitable contributions items allocable
to her.
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