Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's 1976 income tax in the amount of $2,317. Due to concessions by the parties, the only issues for decision are (1) whether petitioner is entitled to dependency exemptions for four of his children under section 151(e), I.R.C. 1954, as amended and in effect for 1976, and (2) whether petitioner is entitled to a deduction for charitable contributions in excess...
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