Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined the following deficiencies in petitioner's income tax:
Year Deficiency 1967 ........... $629.89 1969 ........... 200.00
Due to numerous concessions by the parties, the only issues remaining for our consideration relate to the taxable year 1967 and involve a dependency exemption under section 152(a)
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