Memorandum Opinion
QUEALY, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1974 of $408.00.
The issue to be decided is whether petitioner is entitled to claim dependency exemptions for his two daughters under the provisions of section 151.
All of the facts have been stipulated and are so found. The stipulation of facts and the exhibits attached thereto are incorporated...
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