Memorandum Opinion
GOLDBERG, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A(b)(3). Unless indicated otherwise, all section references are to the Internal Revenue Code as in effect for the year in issue.
Respondent determined a $285 deficiency in petitioner's 1987 Federal income tax. The only issue for decision is whether petitioner is entitled to a claimed exemption.
Some of the facts have been stipulated...
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