MEMORANDUM OPINION
JACOBS, Judge:
Respondent determined deficiencies in petitioners' 1990 and 1991 Federal income taxes in the amounts of $10,781 and $7,232, respectively.
After concessions by the parties, the issues remaining for decision, all of which involve petitioners' entitlement to deductions, dependency exemptions, and child care credits as claimed on their tax returns for 1990 and 1991, are:
(1) Whether petitioners are entitled to...
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