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149 T.C. No. 12UNITED STATES TAX COURTCHARLES D. MARTIN AND LAURA J. MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, RespondentDocket No. 1581013. Filed September 27, 2017. PS owned a farm,
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Martin and Laura J is a form used for filing joint tax returns.
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The purpose of Martin and Laura J is to allow married couples to combine their income and deductions for tax purposes.
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