[Memorandum Opinion]
STERRETT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1974 in the amount of $3,102.15. The sole issue for decision is whether petitioner is entitled to head-of-household filing status for the year in issue.
This case was submitted under Rule 122, hence all of the facts have been stipulated and are so found.
Petitioner, Anthony R. Criscuolo, resided in East Brunswick...
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