Memorandum Findings of Fact and Opinion
GUSSIS, Commissioner:
Respondent determined a deficiency in petitioner's Federal income tax for 1966 in the amount of $214.72 The issues are (1) whether petitioner qualified for head of household status in 1966 and (2) whether he is entitled to child care deductions in 1966 in the amount of $900.
Findings of Fact
Some of the facts were stipulated and they are so found.
Alvin J. Linton, hereinafter...
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