Memorandum Findings of Fact and Opinion
IRWIN, Judge:
By letter dated July 31, 1978 respondent determined a deficiency of $143 in petitioner's 1975 Federal income taxes. Due to a concession, the issues remaining for our determination are as follows:
(1) whether petitioner is entitled to a dependency exemption for his mother for the taxable year 1975;
(2) whether petitioner is entitled to use the head of household rates in computing his 1975...
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