Memorandum Findings of Fact and Opinion
EKMAN, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for 1975 in the amount of $4,998.58 and an addition to tax under section 6653(a) in the amount of $249.93. The issues for decision are (1) whether petitioner filed a joint income tax return for the taxable year 1975 and (2) whether the underpayment of tax, if any, for the taxable year 1975 was due to negligence or intentional disregard...
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