Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency in the income tax of petitioner for the taxable year 1966 in the amount of $894.81. The issues to be decided are: (1) whether respondent has erred in disallowing a dependency exemption for each of two minor sons of petitioner; (2) whether petitioner is entitled to compute his taxable income as the head of a household; and (3) whether petitioner is entitled...
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