Memorandum Findings of Fact and Opinion
SACKS, Commissioner:
Respondent determined a deficiency of $157.97 in petitioner's Federal income tax for the year 1968. Two issues are presented for decision: (1) Whether petitioner is entitled to a dependency exemption deduction for her son, Edward Taylor Long, for the taxable year 1968; and (2) whether petitioner qualified as a head of household in 1968 under section 1(b), Internal Revenue Code of 1954.
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