MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge.
Respondent determined a deficiency of $4,167 in petitioner's 2001 Federal income tax.
The two issues for decision are: (1) Whether petitioner is entitled to claim a dependency exemption for each of his three children for 2001, and (2) whether petitioner can claim a child tax credit for each of his three children for 2001.
FINDINGS OF FACT
Some of the facts have been stipulated...
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