Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined deficiencies in petitioner's income tax for the year 1968 in the amount of $14,499.40 and for the year 1972 in the amount of $5,009.45. The issues for decision are (1) whether petitioner was married to Henry A. Hegar in 1968 and 1972, making her liable for federal income taxes on one-half of the community income during these years and (2) whether petitioner's deficiencies in income...
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