Memorandum Opinion
DEAN, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency of $2,977 in petitioner's 1991 Federal income tax.
The issues for decision are: (1) Whether petitioner is entitled to claim a deduction for a dependency exemption with respect to her daughter, Ann M. Bentley; (2) whether petitioner...
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