Memorandum Findings of Fact and Opinion
JACOBS, Judge:
Respondent determined deficiencies in petitioner's 1978 and 1979 Federal income taxes in the amounts of $2,940 and $5,161.68, respectively.
After concessions, the issues for decision are: (1) whether petitioner is entitled to dependency exemptions for his three children during each year in issue; (2) whether petitioner is entitled to deduct casualty losses of $7,000 in 1978 and $7,000 in 1979...
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