Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1977 in the amount of $923. The issues for decision are as follows:
(1) Whether for dependency exemption purposes petitioner provided more than one-half of the support for his three children.
(2) Whether petitioner is entitled to excess itemized deductions in an amount greater than that allowed...
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