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HERMAN v. COMMISSIONER

Docket No. 7998-76.

38 T.C.M. 119 (1979)

T.C. Memo. 1979-30

David Herman v. Commissioner.

United States Tax Court.

Filed January 22, 1979.

Attorney(s) appearing for the Case

Robert B. Kroner and Harvey R. Poe, 90 S. Main St., Orange, N.J., for the petitioner. Steven I. Klein, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioner's Federal income tax in the amount of $31,236.36 for the taxable year 1972. Due to concessions the only issues for our decision are:

(1) Whether the Federal income tax return filed by petitioner for the taxable year 1972 constitutes a joint return under section 6013, Internal Revenue Code of 1954;1 and

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