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LEGER v. COMMISSIONER

Docket No. 521-68.

29 T.C.M. 101 (1970)

T.C. Memo. 1970-36

Thomas J. Leger and Margaret H. Leger v. Commissioner.

United States Tax Court.

Filed February 10, 1970.

Attorney(s) appearing for the Case

Thomas J. Leger, pro se, 5527 Wigton, Houston, Tex., Daniel A. Taylor, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1964 in the amount of $1,688.87.

One of the issues raised by the pleadings has been disposed of by concession of petitioners, leaving for our decision whether petitioners who first filed a joint Federal income tax return for the calendar year 1964 may file separate returns for that year after...

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