Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency of $181 in petitioner's Federal income tax for the year 1975. The only issue for decision is whether petitioner was entitled to file his 1975 Federal income tax return as an unmarried head of household pursuant to section 2(b), Internal Revenue Code of 1954.
The facts of this case are fully stipulated. The stipulation of facts and the exhibits attached...
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