Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1972 in the amount of $614.94. The issues for decision are (1) whether petitioner is entitled to dependency exemptions of $750 for each or any of his four minor children for the calendar year 1972; (2) whether petitioner is entitled to compute his tax for the calendar year 1972 as an unmarried head of household.
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