Memorandum Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioner's income tax for 1961 in the amount of $597.74 and an addition to tax under section 6653(a) of the 1954 Internal Revenue Code in the amount of $29.89.
The only issue remaining before us is whether the petitioner may now elect to file a joint Federal income tax return for 1961 in lieu of the separate individual return which he did file for that year. The parties have...
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