Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in petitioner's income tax in the amount of $2,118.56 for the year 1962.
The questions presented for decision are (1) whether petitioner, during the year 1962, was domiciled in California so that one-half of his earnings might be attributed to his nonresident alien wife, and, if not (2) whether during that year he qualified for the head of household tax rates.
Findings...
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