ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1965 in the amount of $91.15. The single issue for our decision is whether the petitioner maintained a household which constituted the principal place of abode of his son during the taxable year 1965 within the meaning of section 1(b) (2) (A) of the Internal Revenue Code of 1954, thereby entitling the petitioner to compute his income tax for that year upon rates applicable...
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