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Is Economic Hardship the Antidote for Knowledge in an Innocent Spouse Case?

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https://telegra.ph/Is-Economic-Hardship-the-Antidote-for-Knowledge-in-an-Innocent-Spouse-Case-08-29  
A set ofinnocent spouse cases just appeared, one granting relief, Grady v. Commissioner, T.C. Summ. Op. 2021-29, as well as one denying alleviation, Rogers v. Commissioner, No. 20-2789 (7th Cir. 2021). Neither instance gets to a shocking result however the cases do continue trends. In this article I want to not just give some background on these two cases yet to also discover the fads that have actually arised in innocent partner instances.