MEMORANDUM OPINION
COUVILLION, Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3)
Respondent determined deficiencies of $2,199, $2,100, and $2,267 in petitioner's Federal income taxes for 1994, 1995, and 1996, respectively.
The issues for decision are: (1) Whether petitioner is entitled to dependency exemptions for 1994, 1995, and 1996 for his daughter, Amanda...
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