Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent determined a deficiency of $310 in petitioner's Federal income tax for the calendar year 1978. The issue presented for our decision is whether petitioner Robert Thomas Dewey, the non-custodial parent of Joseph and Robin Dewey, is entitled to dependency exemptions under section 152(e)(2)(B)
Some of the facts have been stipulated...
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