Memorandum Opinion
RAUM, Judge:
The Commissioner determined a $1,575 deficiency in petitioner's 1972 income tax. Mutual concessions have eliminated all controversy in respect of adjustments made by the Commissioner, and there remains in issue solely the question whether petitioner was entitled to have his tax computed at joint return rates. The facts have been stipulated.
Petitioner, an airline pilot, resided in the State of Hawaii when the petition...
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