Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined deficiencies of $205.59 and $159.00 in petitioner's Federal income taxes for 1974 and 1975, respectively, and an addition to tax of $7.95 for 1975. After concessions, the remaining issues for decision are:
1. Whether petitioner is entitled to file her 1974 and 1975 Federal income tax returns as an unmarried individual.
2. Whether petitioner is liable for the section...
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