Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1978 in the amount of $5,072.34. In his petition the petitioner has claimed an overpayment in the amount of $162.99. After concessions, the issues for decision are as follows:
(1) Whether petitioner is entitled to file a joint return after having originally filed a separate return.
(2) If he is...
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