Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1974 in the amount of $812.44. The issues for decision are:
(1) Whether petitioner is entitled to have his tax computed on a basis other than that of a married person filing a separate return, and
(2) Whether the Commissioner is estopped to deny petitioner the right to compute his tax other than...
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