MEMORANDUM OPINION
BEGHE, Judge:
Respondent determined deficiencies in petitioner's Federal income tax of $3,018 for 1997 and $3,760 for 1998. The issues for decision are: (1) Whether petitioner is entitled to head of household filing status; (2) whether petitioner is entitled to deductions for dependency exemptions; and (3) whether petitioner is entitled to an earned income credit. We hold for respondent on all issues.
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