IRWIN, Judge:
Respondent determined deficiencies in petitioner's income taxes for the calendar year 1971 in the amount of $1,296.22.
Due to other concessions, the only issue remaining for our consideration is whether petitioner is domiciled in Louisiana and, therefore, subject to the income tax treatment of a domiciliary of a community property State.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts...
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