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deduction should be allocated to Mr. Elesh. Sec. 6015(c)(2);
Rowe v. Commissioner, supra. Under the circumstances of this
case, we find that the record is sufficient to show that the
entire amount of the deductions should be allocated to Mr. Elesh:
While respondent argues that petitioner knew that Mr. Elesh made
cash contributions and that petitioner herself made cash
contributions, the record indicates that no such contributions
were made by either individual. Because Mr. Elesh alone was
responsible for the deductions, and because petitioner had no
involvement with the preparation of the return, we find that an
allocation entirely to Mr. Elesh is appropriate in this case.
Section 6015(f) Relief
The final avenue for relief under section 6015 is the
equitable relief which may be afforded by section 6015(f). This
relief is available to taxpayers who are not otherwise entitled
to section 6015 relief if, taking into account all the facts and
circumstances, it is inequitable to hold the taxpayer liable for
any unpaid tax or deficiency (or portion thereof). Sec.
6015(f)(1) and (2). Because equitable relief is discretionary,
we review the Commissioner’s denial of relief for an abuse of
that discretion. Cheshire I, supra at 198. The Commissioner’s
exercise of discretion is entitled to due deference; in order to
7(...continued)
note 5 regarding the applicability of this regulation.
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