MEMORANDUM OPINION
DEAN, Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency of $2,200 in petitioner's Federal income tax for 1992.
The issues for decision are: (1) Whether petitioner is entitled to a dependency exemption deduction; (2) whether petitioner may file as head of household; and (3) whether petitioner is entitled to...
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