Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $73,089 in petitioner's 1978 Federal income tax. The issues for decision are (1) whether petitioner filed a joint return with her husband even though she refused to sign the return and (2) if petitioner filed a joint return, whether she is relieved of tax liability pursuant to the innocent spouse rules of section 6013(e).
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