Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a $220.31 deficiency in petitioner's 1967 income tax. The deficiency resulted from (1) the Commissioner's disallowance of two dependency exemptions for two of petitioner's children, Kenneth and Deborah, and (2) the computation of petitioner's tax liability at the single rate rather than at the head of household rate, on the basis of which petitioner's return was filed.
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