Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the year 1976 in the amount of $452.08. Due to concessions by petitioner, the issues for decision are whether petitioner was entitled to claim his father and mother as dependents, whether he was entitled to use the "head of household" rate schedule and whether he was entitled to a deduction for tools purchased during the year...
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