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in Olpin. Accordingly, we have no occasion in the instant case
to consider whether we should follow the approach set forth in
the penultimate paragraph of the opinion of the Court of Appeals
for the Tenth Circuit in Olpin.
We hold, for petitioner, that petitioner’s 1994 tax filing
status was married filing jointly.
To take account of respondent’s concession and the
foregoing,
Decision will be entered
under Rule 155.
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