OPINION
FAY, Judge:
Respondent determined a deficiency of $5,138.90 in petitioner's income tax for the taxable year 1964.
Petitioner conceded one of the adjustments in the statutory notice of deficiency. The sole issue left for decision is whether petitioner is entitled to use the "head of household" tax rates in section 1(b)(1)
All of the facts were stipulated. The stipulation...
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