Memorandum Opinion
SWIFT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for 1978 in the amount of $999.00. The sole issue for decision is whether petitioners may claim the dependency exemptions for petitioner Ronald E. Zimmerman's children who live with his former wife, Elsie D. Ackman ("Elsie"). This case was submitted fully stipulated and the stipulated facts are incorporated herein by this reference.
Petitioners...
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