MEMORANDUM FINDINGS OF FACT AND OPINION
ARMEN, Special Trial Judge:
Respondent determined deficiencies in petitioner's Federal income taxes for the taxable years 1996 and 1997 in the amounts of $2,578 and $2,014, respectively.
The issues for decision are as follows:
(1) Whether petitioner included proper identifying numbers of the individuals whom he claimed as dependents on his income tax returns for 1996 and 1997. We hold that he did not...
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