Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent has determined a deficiency in petitioner's Federal income tax for 1963 in the amount of $175.57. The issues presented for decision are: (1) Whether petitioner was entitled to file a joint return and claim the standard deduction; and (2) whether petitioner was exempt from taxation under the provisions of the United States-United Kingdom Income Tax Convention.
The petitioner and...
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