Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $1,224.97 in the petitioner's 1963 income tax. The issues for decision in this case are: (1) Whether the petitioner is entitled to dependency deductions for his children, Laurence Dow Hutchinson and Diane Mary Hutchinson, for the year 1963; and (2) whether the petitioner is entitled to compute his 1963 income tax at the rates provided for a head of household...
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