Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1978 in the amount of $3,310.35. During 1978 petitioner and his wife, Opal J. Finley, resided in Louisiana, a community property state. They were separated at various times during the year and petitioner filed a separate income tax return. The following issues are presented for decision:
(1) Whether petitioner...
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