Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1972 and 1973 in the amounts of $526 and $533.70, respectively.
After a concession by petitioners, two issues remain for our decision: (1) Whether petitioners are entitled to the dependency exemptions for each of Darrell's three children for the years in issue; and (2) whether petitioners are entitled to deduct...
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