ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1965 in the amount of $267.34. The issues presented are whether the petitioner is entitled, under section 151 (e) of the Internal Revenue Code of 1954, to a dependency exemption for her mother, and whether she is entitled, under section 1(b) of the Code, to the special tax rate there provided for the head of a household.
FINDINGS OF FACT
The petitioner...
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