The United States Tax Court has ruled on a case involving a taxpayer, David Billings, who asked to be relieved from liability for the tax owed on money his wife embezzled from his employer without his knowledge, and has decided in his favor.

The court had originally declined to rule on the case, saying it was outside the court's jurisdiction. Billings appealed and while his appeal was pending, Congress amended the Tax Code to give the court jurisdiction over cases like his.

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