Memorandum Opinion
SWIFT, Judge:
Respondent determined a deficiency of $1,597 in the 1980 Federal income tax of decedent, Leoma H. DesFosses (decedent).
After mutual concessions, the issues remaining for decision are: (1) Whether decedent paid or incurred medical expenses of $6,000; (2) whether decedent is entitled to claim a dependency exemption with respect to a grandchild, and, if so, whether decedent is entitled to utilize the head of household...
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