Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $2,154.50 in the Federal income tax of the petitioner and his former wife, Evelyn Wiener (now Evelyn Shiner), for the taxable year 1965. Certain concessions having been made by both parties, the issues remaining for decision are: (1) Whether the Federal income tax return filed by the petitioner for 1965 qualifies as a valid joint return of the petitioner and...
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