MEMORANDUM OPINION
POWELL, Special Trial Judge:
This case was assigned pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined deficiencies in petitioner's Federal income taxes for the taxable years 1994 and 1995 in the respective amounts of $735 and $752.
The sole issue is whether petitioner is entitled to claim two dependency exemptions for her children. Petitioner resided in Boise...
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