Memorandum Findings of Fact and Opinion
BUCKLEY, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443(A) of the Internal Revenue Code and Rules 180 and 181.
Respondent determined a deficiency in petitioner's 1983 Federal income tax in the amount of $343. Respondent determined that petitioner was not entitled to file his return based on head of household status, and that he was not entitled...
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