The respondent determined a deficiency in income tax of the petitioner for the year 1949 in the amount of $5,479.18. The sole issue for our consideration is whether the petitioner was entitled to file a joint income tax return with Maysie Y. Eccles under the provisions of section 51 of the Internal Revenue Code for the year 1949.
FINDINGS OF FACT.
The facts are stipulated and found accordingly.
The petitioner is an individual now residing in Salt...
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