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OPINION
First, petitioner complains that the deficiencies
determined by respondent for 1992, 1993, and 1994 are based
on the erroneous assumption that petitioner is single,
rather than a married individual filing joint returns.
In effect, petitioner complains that for each of the years
in issue, respondent computed his tax liability using the
rates, set forth in section 1(c), which are applicable to
unmarried individuals. Petitioner notes that the rates
used by respondent are higher than the rates set forth in
section 1(a), which are applicable to married individuals
filing joint returns. In passing, we note that neither
respondent nor petitioner contends that petitioner's tax
liability should be computed using the rates, set forth in
section 1(d), which are applicable to married individuals
filing separate returns.
In order to be eligible to compute tax using the joint
return rates prescribed by section 1(a), the taxpayer must
be a married individual who makes a joint return with his
spouse under section 6013, or the taxpayer must be a sur-
viving spouse. Sec. 1(a). Petitioner is not a surviving
spouse. Therefore, in order for petitioner to be eligible
to compute his tax for 1992, 1993, or 1994 using joint
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