Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent has determined a deficiency of $444.81 in petitioner's Federal income tax for the year 1975. The following issues are for our decision:
1. Whether petitioner is entitled to dependency exemptions for his brother, sister, and niece.
2. Whether petitioner qualifies as the head of a household for purposes of computing his tax.
3. Whether petitioner is entitled to a deduction...
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