The Commissioner determined a deficiency in income tax for 1951 in the amount of $3,080.80 and an addition of $1,540.40 for fraud under section 293 (b). The issues for decision are whether the Commissioner erred in determining (1) that the petitioner elected to file and filed a joint income tax return for 1951 and (2) if she filed a joint return, that she is liable for the deficiency and the addition to the tax under section 293 (b).
FINDINGS OF FACT.
The...
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