Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1970 in the amount of $1,089.69.
The issues for decision are:
(1) Whether petitioner is entitled to dependency exemptions for his parents, a brother and a sister, who were neither citizens nor residents of the United States during 1970.
(2) The amount of deduction to which petitioner is entitled...
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