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not entitled to any relief under section 6015. Petitioner timely
filed a petition seeking review of respondent’s determination.
After concessions,2 the issue for decision is whether petitioner
is entitled to relief, in addition to that conceded by
respondent, under section 6015(b), (c), or (f) for the taxable
years 1984, 1985, and 1986.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The first, second, third, and fourth stipulations of facts are
incorporated herein by this reference. Petitioner resided in
Sparks, Nevada, when her petition in this case was filed.
2In the second stipulation of facts, respondent reserved an
objection to the admission of Exhibit 235-P, Appeals Transmittal
and Case Memo, on grounds of relevancy and hearsay. At the end
of the trial, the Court deferred ruling on Exhibit 235-P and
ordered the parties to address the issue of its admissibility in
their posttrial briefs. Respondent conceded on brief that
Exhibit 235-P qualified as a business record under Fed. R. Evid.
803(6) and that, therefore, his hearsay objection is “moot”.
Although respondent did not concede his relevancy objection, he
did not pursue the objection on brief. Consequently, we deem
respondent to have abandoned his relevancy objection, and we
admit Exhibit 235-P.
Respondent also conceded that petitioner is entitled to
partial relief under sec. 6015(c). Accordingly, respondent
initially allocated half of the partnership items giving rise to
the understatements in issue to petitioner and half to Mr.
Capehart but adjusted the allocation to take into account the tax
benefit to Mr. Capehart, as required by sec. 6015(d)(3)(A) and
(B). See Hopkins v. Commissioner, 121 T.C. 73, 82-87 (2003). As
a result, respondent determined that for 1980 through 1983, none
of the deficiencies were allocable to petitioner and that for
1984 through 1986, $2,313.79, $3,070.05, and $3,407 of the
deficiencies, respectively, were allocable to petitioner.
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