Memorandum Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1975 in the amount of $294.45. The issue for decision is whether petitioner is entitled to a dependency exemption deduction, a child care deduction and a personal exemption credit for 1975 for her child Jay Richard Harvey.
All of the facts have been stipulated and are found accordingly.
Petitioner, Karen Harvey, at...
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