Memorandum Opinion
WILBUR, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the year 1976 in the amount of $2,634.69. The only issue for decision is whether petitioners, who were married to each other in October 1976, must apply the tax rates for married individuals to their income for the entire year.
This case was submitted fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation...
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