Memorandum Findings of Fact and Opinion
CHABOT, Judge:
Respondent determined deficiencies in Federal individual income tax against petitioners for 1972 and 1973 in the amounts of $1,221.43 and $1,845.58, respectively. The parties have reached agreement on several issues; the issue for decision is whether petitioners are entitled to claim dependency exemption deductions under section 151(e)
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