MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge:
By notice of deficiency dated September 21, 2001 (the notice), respondent determined a deficiency in petitioner's Federal income tax for his 1998 taxable year in the amount of $2,834.00. The issues for decision are whether, for 1998, (1) petitioner's daughter is a qualifying individual such that he is entitled to claim a dependency exemption deduction for her, (2) petitioner is entitled to claim "head...
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