Gwendolyn A. Ewing - Page 30

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          6015(f) was an abuse of discretion, and that, on the basis of all           
          the facts and circumstances, it would be inequitable to hold                
          petitioner liable for the underpayment of tax for 1995.                     
               To reflect the foregoing,                                              
                                                       Decision will be               
                                                  entered for petitioner.             
               Reviewed by the Court.                                                 
               WELLS, COHEN, SWIFT, GERBER, LARO, VASQUEZ, GALE, THORNTON,            
          HAINES, GOEKE, and KROUPA, JJ., agree with this majority opinion.           
               WHERRY, J., concurs in result only.                                    

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