WIGGINS, Circuit Judge:
Appellant Susan J. Mayors ("Mayors") appeals the Tax Court's holding that she is liable under 26 U.S.C. § 6901(a) as a transferee of assets for the unpaid tax liability of Dr. Joseph A. Averna. We reverse.
FACTS AND PROCEEDINGS BELOW
Mayors began working in the office of podiatrist Dr. Joseph A. Averna ("Averna") as a secretary and receptionist in 1971. Mayors and Averna became emotionally involved and began living together...
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