MEMORANDUM OPINION
DINAN, Special Trial Judge:
Respondent determined a deficiency in petitioners' Federal income tax of $805 for the taxable year 1998. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.
The sole issue for decision is whether petitioners are entitled to a dependency exemption deduction for a daughter of petitioner Michael Kevin Boltinghouse (petitioner). If petitioners...
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