Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1971 in the amount of $669.12.
The issue for decision is whether petitioner is entitled to claim a dependency exemption for each of her five children. The parties recognize that if petitioner is not entitled to these dependency exemptions, respondent properly disallowed a medical expense deduction which...
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