The respondent has determined that a deficiency in the amount of $132.16 exists in petitioner's income tax for the taxable year 1950. The two issues presented are as follows: (1) Was respondent correct in disallowing an exemption credit of $600 against net income for petitioner's spouse when petitioner filed a separate return and his spouse had gross income during the taxable year in question? (2) Was respondent correct in disallowing that portion of the standard deduction...
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