Memorandum Opinion
RAUM, Judge:
The Commissioner determined a $467 deficiency in petitioner's 1973 income tax. The deficiency was based upon the disallowance of two dependency exemptions and various itemized deductions. The petition filed in this Court challenged only the disallowance of the dependency exemptions in respect of petitioner's two children.
The parties have filed a stipulation of facts which is incorporated herein by this reference....
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