Memorandum Findings of Fact and Opinion
STERRETT, Judge.
By notice of deficiency dated March 7, 1978 respondent determined a deficiency of $362.76 in petitioner's Federal income tax for the taxable year 1974. After concessions, the issues for decision are (1) whether petitioner is entitled to be taxed at head-of-household rates as claimed on her return, married filing jointly rates as claimed in her petition, or married filing separately rates as set forth...
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