Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency of $5,334.05 in petitioner's 1972 Federal income tax. The petitioner not only challenges the deficiency but claims an overpayment of $1,313.25. The issues presented are: (1) Whether petitioner is entitled to file a joint income tax return for 1972; and (2) whether petitioner acquired by inheritance his interest in 831 acres of farmland in Hood County, Tex., which he...
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