Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in petitioner's 1974 individual Federal income tax in the amount of $465.46. The petitioner has conceded one of the adjustments made in the notice of deficiency, and the only remaining issue is whether petitioner was entitled to calculate his tax using head of household rates.
Findings of Fact
Some of the facts have been stipulated. The stipulation...
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