PER CURIAM.
Taxpayer, John A. Frazier, is appealing the Tax Court's decision upholding the Commissioner's determination of income tax deficiencies for the years 1973, 1974 and 1975, and the imposition of tax additions pursuant to 26 U.S.C. § 6653. We affirm.
The four issues decided by the Tax Court and presented to this court on appeal are whether: (1) taxpayer is entitled under 26 U.S.C. §§ 151(e) and 152 to any of the dependency exemptions...
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