Memorandum Opinion
VAN FOSSAN, Judge:
Respondent determined a deficiency of $200 in the income tax liability of petitioner for the year 1944. As narrowed by the facts, the issue is: — Was the return filed for the year 1944 a joint return of petitioner and his wife? The question arises from the following facts:
Petitioner is an individual who resides in Westerly, Rhode Island.
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