MEMORANDUM OPINION
GOLDBERG, Special Trial Judge:
Respondent determined a deficiency in petitioner's Federal income tax for 1997 in the amount of $2,607. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.
The issues for decision are: (1) Whether petitioner is entitled to dependency exemption deductions; and (2) whether petitioner is entitled to the earned income credit.
Some of...
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