RIVES, Circuit Judge.
This appeal involves deficiencies in income taxes in the amounts of $1,810.56 and $17,137.33 for the years 1943 and 1945, respectively.
Prior to her marriage to Romeal Theriot on November 25, 1942, the taxpayer had been employed as a stenographer and earned $1,217.27 during 1942. She had always filed her income tax returns on the calendar year basis. After continuing to use that basis for 1942 and 1943, the taxpayer discovered that if...
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