Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined a deficiency of $82 in petitioner's 1978 Federal income tax. The issues for decision are:
(1) Whether petitioner is entitled to a dependency exemption under sections 151(e) and 152(a)
(2) Whether petitioner is entitled to a theft loss deduction under section 165(c)(3) in the amount of $675.50.
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