MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge:
Respondent determined a deficiency and an accuracy-related penalty under section 6662(a) in petitioner's Federal income tax for the taxable year 1997 in the respective amounts of $3,634 and $726.80.
The issues for decision are as follows:
(1) Whether petitioner's proper filing status is head of household, as petitioner contends, or married filing...
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