HALL, Judge:
Respondent determined a $623 deficiency in petitioner's income tax for 1974. Due to concessions made by petitioner, the issues remaining for decision are:
(1) Whether petitioner is entitled to deduct $5,900 as a theft loss;
(2) Whether petitioner and her husband are entitled to file a joint return under section 6013(b).
FINDINGS OF FACT
Some of the facts have been stipulated by the...
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