United States Tax Court.
Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined the following deficiencies in petitioner's Federal income tax for the taxable years 1965 and 1966:
Year Deficiency 1965 ....... $451.07 1966 ....... 443.53
The issues presented for decision are: (1) the number of dependency exemptions to which petitioner is entitled for the years 1965 and 1966; (2) whether petitioner qualified as head...
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