MEMORANDUM FINDINGS OF FACT AND OPINION
PAJAK, Special Trial Judge:
Respondent determined a deficiency of $8,712 in petitioner's 1996 Federal income taxes. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.
After concessions by petitioner, the sole issue we must decide is whether petitioner is entitled to a filing status other than single with respect to his 1996 tax return because of...
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