MEMORANDUM FINDINGS OF FACT AND OPINION
WHERRY, Judge:
This case is before the Court on a petition for a redetermination of a deficiency. The issues for decision are whether petitioner is entitled to the following: (1) Two dependency exemption deductions, (2) head of household filing status, (3) two child tax credits, and (4) an earned income credit.
FINDINGS OF FACT
Some of the facts have been stipulated by...
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