Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $120 in petitioner's Federal income tax for the year 1965.
The principal issue is whether petitioner is entitled to a dependency exemption for his mother, Annunziata Scarangella, for the year 1965. A subsidiary issue is whether petitioner is entitled to compute his income tax at the rates provided for a head of household.
Findings of Fact
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