Memorandum Findings of Fact and Opinion
CALDWELL, Commissioner:
The respondent determined a deficiency in petitioner's income tax for the calendar year 1968, in the amount of $351.38. When the case was called for trial, the petitioner conceded the correctness of the two adjustments in the notice of deficiency for that year: (1) disallowance of a dependency deduction for petitioner's daughter; and (2) disallowance of the use of head of household rate by petitioner...
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