Memorandum Findings of Fact and Opinion
CHABOT, Judge:
Respondent determined deficiencies in Federal individal income tax against petitioners for 1973 and 1974 in the amounts of $26,932 and $6,087, respectively. By amendment to answer, respondent asserts in the alternative that, if the Court determines that petitioner Caryl Tuchman did not file Federal individual income tax returns for 1973 or 1974 jointly with petitioner Murray Tuchman, then the deficiency...
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