United States Tax Court.
Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $171 in petitioner's income tax for the calendar year 1965.
The issues for decision are:
(1) Whether petitioner is eligible to file as a "head of household" under section 1(b)(2);
(2) Whether petitioner is entitled to deduct, under any section of the Code, $1,601.11 as business expenditures.
Findings...
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