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their 1986 joint returns had actually been made by the
contribution deadline. We conclude, therefore, that this factor
weighs against granting equitable relief.
e. Nonrequesting Spouse’s Legal Obligation
Because petitioner is not separated or divorced from her
husband, this positive factor does not apply.
f. Liabilities Solely Attributable to Nonrequesting
Spouse
We concluded earlier in this opinion that, because
petitioner and Mr. Abelein were joint investors and petitioner
participated in the investment, the erroneous items giving rise
to the deficiency are items of both petitioner and Mr. Abelein.
Because petitioner has failed to establish that any of the items
giving rise to the deficiency are solely attributable to Mr.
Abelein, we conclude that this positive factor does not apply.
2. Negative Factors
a. Attributable to the Requesting Spouse
Respondent argues that the erroneous items giving rise to
the deficiencies are attributable to both petitioner and Mr.
Abelein. We agree with respondent’s argument for reasons stated
earlier in this opinion. The record adequately establishes that
the Hoyt partnership investments made by petitioner and Mr.
Abelein were joint investments and that petitioner actively
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