Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a deficiency of $318.64 in petitioner's Federal income tax for 1974. The issues for decision are:
1. Whether petitioner is entitled to a claimed dependency exemption for her brother;
2. Whether petitioner is entitled to use the head of household rates in computing her tax; and
3. Whether petitioner is entitled under section 162
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