FORRESTER, Judge:
Respondent has determined a deficiency of $678 in petitioner's income tax for the year 1955 by halving the standard deduction taken by petitioner and employing "individual" instead of "joint" rates.
The sole issue presented is whether the return filed by petitioner for that year was a joint return or his separate return.
FINDINGS OF FACT.
Petitioner is an individual living in Buffalo, New York. He filed an income...
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