MEMORANDUM OPINION
CARLUZZO, Special Trial Judge:
Respondent determined a deficiency of $4,296 in petitioner's 1996 Federal income tax.
The issues for decision are: (1) Whether petitioner is entitled to claim dependency exemption deductions for her siblings and her mother; (2) whether petitioner qualifies as a head of household; and (3) whether petitioner is entitled to an earned income credit.
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