OPINION
WILBUR, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1976 in the amount of $48,997.19. The sole issue presented for our decision is petitioner's marital status for tax purposes for 1976, the determination of which has several significant collateral effects.
All of the facts have been stipulated and are found accordingly. The stipulation of facts and attached exhibits are incorporated...
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