Patricia A. Hendricks and John J. Hendricks - Page 20

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               In summary, we find that petitioner has established:  (1) In           
          signing the joint 1983 tax return, she did not know nor did she             
          have reason to know of the understatement; and (2) taking into              
          account all the facts and circumstances, it would be inequitable            
          to hold petitioner liable for the resulting deficiency.                     
          Petitioner has met all the requirements of section 6015(b), and             
          she is entitled to relief from joint and several tax liability as           
          to 1983.                                                                    
               To reflect the foregoing,                                              

                                                  An appropriate decision             
                                             will be entered.                         


























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