MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge.
Respondent determined a $3,067 deficiency in petitioner's 2002 Federal income tax. The primary issues for decision for petitioner's taxable year 2002 are: (1) Whether petitioner is entitled under section 2(b) to head of household filing status; (2) whether petitioner is entitled under section 151 to a dependency exemption deduction for his son; (3) whether petitioner is subject to the section 72(t...
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