Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1974 in the amount of $278.35. Some of the issues raised by the pleadings have been disposed of by the parties, leaving for our decision the following:
(1) Whether, for the year 1974, petitioner is entitled to a dependency exemption for Carol Marie Jones (hereinafter Marie) because she was petitioner's...
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