Memorandum Opinion
DINAN, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182.
Respondent determined a deficiency of $1,798.00 in petitioner's Federal income tax for the taxable year 1987.
The issues presented for decision are: (1) Whether petitioner is entitled to two claimed dependency exemptions...
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