OPINION.
RAUM, Judge:
The Commissioner determined deficiencies in income tax of petitioners in the amounts of $2,088.22 for 1956 and $4,655.96 for 1957. Petitioners, then husband and wife residing in Palm Beach, Florida, filed joint income tax returns for the years in controversy with the district director of internal revenue at Jacksonville. They have since been divorced and the wife is now known as Evelyn M. Smith, her name during a prior marriage...
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