Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1957 and 1958 in the amounts of $147.83 and $104.35, respectively.
The issue for decision is whether petitioner and Grace Kohl (also known as Grace Cole, Grace Gibson, and Grace Chap, and hereinafter referred to as Grace) were entitled to file a joint Federal income tax return as husband and wife for the calendar...
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