Memorandum Opinion
RAUM, Judge:
The Commissioner determined a $153 deficiency in petitioner's 1969 income tax. The deficiency was based upon his disallowance of a dependency exemption which petitioner had claimed in respect of her sister Priscilla as well as his disapproval of her use of head of household rates in computing the tax. The parties have filed a stipulation of facts, which, together with accompanying exhibits, is incorporated herein by this reference...
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