Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in petitioner's Federal income tax for the taxable year 1978 in the amount of $207. The sole issue for our decision is whether the tax laws discriminate against petitioner by requiring him to file a separate return because his wife will not join in the filing of a joint return.
Findings of Fact
Petitioner filed a U.S. Individual income tax return...
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