Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the year 1975 in the amount of $5,754.18. By an amendment to his answer in this case respondent increased the deficiency to $6,829.50 to reflect the fact that petitioner, who had filed his 1975 Federal income tax return as a single individual, was actually married at the close of the calendar year. The only issue presented for...
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