Memorandum Opinion
FORRESTER, Judge:
Respondent has determined a deficiency of $227.12 in petitioner's 1966 income tax solely upon the ground that petitioner did not qualify as the head of a household under section 1(b)(2) of the Internal Revenue Code of 1954, since "[he was] not legally separated from [his] wife under a decree of divorce or of separate maintenance."
All of the facts are stipulated and they are so found. The stipulation and attached...
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