| http://www.w3.org/ns/prov#value | - aid that we do not take that statement as one ofprinciple to be applied in every case in which there is a debt to theCommissioner, whether in respect of primary tax or penalties, we think that, inmany cases, where the debt is for primary tax, the statement is likely todescribe a proper balance between the interests of the debtor party???s spouse andthe Commissioner, even where that spouse is ???in
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