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Revenue Code in effect for the year in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency of $6,092 in petitioner's
1995 Federal income tax based on a finding that petitioner had
not filed a valid 1995 Federal income tax return and that
petitioner's proper filing status was married filing separately.
Petitioner resided in Salt Lake City, Utah, at the time he filed
his petition.
Petitioner moves for summary judgment in his favor, arguing
that as a matter of law, he filed a valid 1995 joint Federal
income tax return with his former spouse and that he is entitled
to joint filing status. Respondent initially objected to
petitioner's motion, arguing that there was a genuine issue of
fact regarding the intent of petitioner's former spouse to file a
joint return. Both parties agreed, however, during a subsequent
conference call with the Court that there are no genuine issues
of material fact with respect to the issue of whether petitioner
filed a valid 1995 Federal income tax return. Respondent filed a
cross-motion for summary judgment focusing on the requirements of
a valid return.
The sole issue presented for summary judgment is whether
petitioner filed a valid 1995 Federal income tax return.
Although there has been no stipulation of facts, we set
forth a summary of facts relevant to our discussion, which from
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