Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in petitioner's Federal income tax for the year 1966 in the amount of $413.86.
Concessions having been made, the only issues for decision are (1) whether petitioner received unreported income in the amount of $1,600 during the taxable year 1966 pursuant to a support decree; (2) whether petitioner is entitled to use the rates of tax on heads of households...
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