Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1973 in the amount of $184.88.
Two issues are presented for our decision: (1) whether petitioner is entitled to home office expenses in excess of those determined by respondent; and (2) whether petitioner's sister-in-law qualified as a foster child for purposes of section 152(b)(2)
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