Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1972 in the amount of $194.66. The issues for decision are (1) whether petitioner is entitled to a dependency exemption deduction for her mother, and (2) whether petitioner is entitled to compute her income tax as head of a household.
The resolution of the first issue also disposes of the second.
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