Memorandum Opinion
DAWSON, Chief Judge:
Respondent determined a deficiency of $131 in petitioner's Federal income tax for 1972.
The only issue for our decision is whether petitioner is entitled to use head of household tax rates for that year.
All of the facts are stipulated and we adopt the stipulation of facts as our findings. The relevant facts are summarized below.
Anthony Santoro (herein called petitioner) was a legal resident...
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