PER CURIAM:
Taxpayer Richard E. Oelze, Jr., appeals a ruling by the United States Tax Court upholding deficiencies and penalties assessed against him and his spouse, Frances E. Oelze, for the 1978 and 1979 tax years. Finding that Richard Oelze has no standing to contest the determination of deficiency against Frances Oelze, and finding his other arguments to be without merit — indeed, wholly frivolous — we affirm the decision of the tax court.
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