Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1975 and 1976 in the amounts of $917.12 and $899, respectively. The only issue for decision is whether petitioner is entitled to any of the five dependency exemptions which he claimed for his children.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioner...
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