Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in the income tax of the petitioner in the amount of $98 for the calendar year 1947.
The sole question presented is whether the petitioner is entitled to claim as dependents on his 1947 Federal income tax return his two minor children, Donald and Billie Lycan, who were in the custody of their mother, the divorced wife of the petitioner.
Findings of Fact
Petitioner...
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