OPINION.
TRAIN, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1956 in the amount of $2,975.36.
The sole issue for decision is whether petitioner and his wife are entitled to file a joint income tax return for the year 1956.
All of the facts are stipulated and are hereby found as stipulated.
Petitioner, Matthew Klaas (hereinafter called Matthew), is an individual residing in Zurich...
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