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years in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure. At the time the petition was
filed, petitioner resided in Barre, Massachusetts.
Petitioner did not file a Federal income tax return for his
1991 tax year. He was subsequently audited and, on August 13,
1994, respondent issued a notice determining deficiencies based
on unreported income. Additions to tax were also determined.
The petition was filed on August 18, 1994.
A trial was held on April 28, 1997, in Boston,
Massachusetts. At trial, respondent conceded that there was no
deficiency in petitioner's 1991 Federal income tax and that no
additions to tax were due. Petitioner did not dispute
respondent's concession, but contends that he should be allowed
to file a joint return with his ex-wife, Patricia. Patricia, for
her 1991 tax year, had filed a Federal income tax return electing
married filing separately status. Petitioner and Patricia
obtained a decree of divorce providing that they would file a
joint return for the 1991 tax year and that petitioner would be
entitled to receive the expected refund. According to
petitioner, Patricia refused to file the joint return when the
Internal Revenue Service asserted deficiencies against him. Now
that respondent has conceded that no deficiencies exist, however,
petitioner believes Patricia will agree to file a joint return.
Petitioner contends that if he and Patricia are allowed to file
jointly, they will be entitled to a refund. Respondent contends
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