Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
Respondent determined deficiencies in the amounts of $2,148.49 and $4,265.54 in petitioner's 1981 and 1982 Federal income taxes, respectively. Respondent also determined an addition to tax for the taxable year 1982 in an amount of $325.92 under section 6651(a).
After concessions by petitioner, the only remaining issue is whether petitioner is bound by a joint return...
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