Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1972 in the amount of $81. The two issues presented for our determination are: (1) Whether petitioner is entitled to compute her 1972 Federal income tax using the head of the household rates, and (2) whether the dual rate structure for married and unmarried taxpayers is constitutional.
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