MEMORANDUM OPINION
WELLS, Judge:
Respondent determined a deficiency in income tax of $2,875 for petitioner's taxable year 2003. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. The issues we must decide are:
1. Whether petitioner is entitled to a section 151 dependency exemption for his son for taxable...
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