United States Tax Court October 22, 1968, Docket No. 3476-65 (Brown v. Commissioner)

lead-opinion

Dawson, Judge:

Respondent determined deficiencies in petitioner’s income tax and additions to tax as follows:

[[Image here]]

The determinative issue presented is whether petitioner made joint returns with her former husband for the years 1956 through 1959.

FINDINGS OF FACT

Lola I. Brown (herein referred to as petitioner) was a resident of Atlanta, Ga.