MEMORANDUM OPINION
DEAN, Special Trial Judge:
Respondent determined a deficiency in petitioner's Federal income tax of $1,709 for the taxable year 1997. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.
The issues for decision are: (1) Whether petitioner is entitled to head of household filing status; and (2) whether petitioner is entitled to an earned income credit.
Some of the...
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