Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in petitioner's 1966 income tax in the amount of $721.60. The issues remaining for decision are (1) whether the petitioner is entitled to a deduction for certain child care expenses within the meaning of section 214 of the Internal Revenue Code of 1954, and (2) whether the petitioner is entitled to head of household status within the meaning of section 1(b) (2)...
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