DECISION DETERMINING THE VALIDITY OF INNOCENT SPOUSE DEFENSE.
CORNELIUS BLACKSHEAR, Bankruptcy Judge.
Debtor and petitioner, Nancy R. Capasso, herein seeks a determination that she should be exempted from her joint income tax liability for the 1980, 1981, and 1982 tax years as an "innocent spouse" pursuant to 26 U.S.C. § 6013(e) (the "Internal Revenue Code"). Alternatively, respondent, the United States of America, requests a judgment consistent with...
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