Is it true that, for a tree, rank of adjacency matrix is equal to twice the matching number?

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Is it true that, for a tree, rank of adjacency matrix is equal to twice the matching number?

At least in case of trees with perfect matchings, the answer is yes, since they are of full rank.

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Yes. It is true. Books on graph spectral theory will usually contain a proof. The simplest argument rests on a formula for the characteristic polynomial. Suppose $G$ and $H$ are vertex-disjoint graphs and $a$ and $b$ are vertices in $G$ and $H$ respectively. Let $X$ be the graph we get by adding an edge joining $a$ to $b$. Using $\phi$ to denote the characteristic polynomial, we have \[ \phi(X,t) = \phi(G,t)\phi(H,t) -\phi(G\setminus a,t)\phi(H\setminus b,t) \] Given this it is easy to establish your result for trees (or forests), by induction.

The identity itself can be proved using determinant expansions.