Memorandum Opinion
SWIFT, Judge:
The issue in this case concerns the right of a married individual to file a joint federal income tax return after having originally filed an individual return on a separate return basis. The parties have stipulated the relevant facts and exhibits and have submitted the issue for decision under Rule 122 of the Tax Court Rules of Practice and Procedure.
On April 13, 1981, petitioner mailed a Form 1040 for his taxable...
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