Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined a deficiency in petitioner's 1976 Federal income tax of $1,516 and an addition to the tax under section 6653(a)
1. Whether petitioner is entitled to dependency exemptions under section 151 (e)(1)(A) and section 152(a)(9) for two unrelated individuals;
2. Whether petitioner's filing status should be...
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