Memorandum Opinion
TIETJENS, Judge:
Respondent determined a deficiency of $1,767.94 in petitioner's Federal income tax for 1974. The only issue for our determination is whether petitioner filed an effective joint return for 1974.
This case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts and attached exhibits are incorporated herein by reference.
At the time he filed his petition...
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