Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency of $240.00 and $276.97 in petitioners' Federal income tax for the taxable years 1973 and 1974 respectively. Certain items having been conceded by petitioners for the year 1974 and only one issue having been raised for the year 1973, each year presents only one issue for decision. The question is whether petitioners are entitled to a dependency exemption under section...
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