Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1972 and 1973 in the respective amounts of $2,562 and $1,864.25. Due to concessions by the parties the issues for decision are: (1) whether petitioners are entitled to certain dependency exemptions, and (2) whether petitioners have sustained certain itemized deductions.
Findings of Fact
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