Memorandum Opinion
DAWSON, Chief Judge:
Respondent determined a deficiency of $91 in petitioner's Federal income tax for the year 1974. The only issue for decision is whether petitioner is entitled to compute her tax liability for 1974 using the unmarried head of household rates.
The case was submitted under Rule 122, Tax Court Rules of Practice and Procedure. All of the facts have been stipulated by the parties. We adopt the stipulation of facts...
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