Memorandum Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency in income tax against petitioner Fred F. Davis for the year 1952 in the amount of $11,239.97. The issue for our decision is whether petitioner was entitled to file a joint income tax return with Katherine F. Davis for that taxable year.
This case was presented completely upon a stipulation of facts which we adopt as our findings of fact.
Petitioner filed a joint...
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