MEMORANDUM OPINION
DINAN, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined deficiencies in petitioner's Federal income taxes for 1995 and 1996 in the amounts of $1,318 and $1,743, respectively.
The issues for decision are: (1) Whether petitioner is entitled to claim head of household filing status for the taxable years...
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