FORRESTER, Judge:
Respondent has determined a deficiency of $2,359.82 in the income tax of petitioner for the year 1955.
The issue presented for our decision is whether the 1955 return filed by petitioner may be considered a joint return so as to enable petitioner to compute his tax liability in accordance with the provisions of section 2, I.R.C. 1954. Dependent upon this issue is the question whether petitioner is entitled to a personal exemption for...
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