Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1975 and 1976 in the amounts of $3,518.10 and $3,736.38, respectively. One of the issues raised by the pleadings has been disposed of by agreement of the parties, leaving for our decision the following:
1. Whether petitioner is entitled to a deduction for each of the years here in issue for a dependency exemption...
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