DUFFY, Senior Circuit Judge.
This is an appeal from the Tax Court of the United States. The facts were fully stipulated. The Tax Court determined deficiencies in the income tax returns of petitioners for the years 1962 and 1963 in the respective amounts of $7,243.21 and $3,620.22.
Petitioners, as husband and wife, filed joint income tax returns for the years 1962 and 1963. Petitioner, F. Harold Van Orman, Jr., had been married to Rae Van Orman on January 24...
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