Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $540.00 in the Federal income tax of petitioners John E. and Carol B. Clark for 1977 and a deficiency of $311.00 in the Federal income tax of petitioner Jo Ann Clark for 1977. The sole issue for decision is whether petitioners John E. and Carol B. Clark, or petitioner Jo Ann Clark, are entitled to dependency deductions for two of the children of John and Jo...
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