Memorandum Opinion
GOLDBERG, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's 1990 Federal income tax in the amount of $768.22. The sole issue for decision is whether petitioner is entitled to dependency exemptions for his two children under section 151.
Some of the facts have been stipulated...
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