PREGERSON, Circuit Judge:
The government challenges the Tax Court's determination that Arlys Guth was entitled to relief from tax liability under the tax code's "innocent spouse" provision, 26 U.S.C. § 6013(e) (1989). We affirm the Tax Court's decision.
FACTS
Arlys Guth has only limited knowledge of financial matters. Arlys married James Guth in 1977. They were separated in 1982, and divorced in 1983. During the six years of their marriage,...
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