MEMORANDUM OPINION
WOLFE, Special Trial Judge:
Respondent determined a deficiency in petitioner's 1997 Federal income tax of $2,844. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.
The issues for decision are: (1) Whether petitioner is entitled to claim a dependency exemption for Chanda A. Jesula (Chanda); (2) whether petitioner is entitled to claim head of household filing status;...
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