MEMORANDUM OPINION
THORNTON, Judge.
Respondent determined a $1,941 deficiency in petitioner's 2000 Federal income tax. The issues for decision are whether petitioner is entitled to claim her son as a dependent and whether petitioner is entitled to head of household filing status.
The parties have stipulated some facts, which we incorporate herein by this reference. When she petitioned this Court, petitioner resided in Baltimore, Maryland.
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