Memorandum Opinion
COUVILLION, Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3)
Respondent determined deficiencies in petitioner's 1986, 1987, and 1988 Federal income taxes in the amounts of $842, $812, and $929, respectively.
The issues for decision are: (1) Whether petitioner is entitled to dependency exemptions under section 151 for the 3 years in question...
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