Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined a deficiency in petitioner's Federal income tax in the amount of $8,218.08 for the taxable year 1981. The issue for decision is whether petitioner is entitled to determine his tax as an unmarried individual or as a married person filing separately.
Findings of Fact
Most of the facts have been stipulated and are so found. The stipulation of facts and attached exhibits...
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