MEMORANDUM FINDINGS OF FACT AND OPINION
PANUTHOS, Chief Special Trial Judge:
Respondent determined a deficiency in petitioner's Federal income tax of $1,568 for the 2000 taxable year. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.
The issue for decision is whether petitioner is entitled to a deduction for dependency exemptions for his son and daughter for the 2000 taxable year.
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