Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the year 1967 in the amount of $181.85.
The only question to be decided is whether petitioner qualifies for head-of-household status under section 1(b)(2), I. R. C. 1954, for the year 1967.
At the time the petition was filed petitioner was a resident of Oklahoma City, Oklahoma. His Federal income tax return for...
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