Memorandum Findings of Fact and Opinion
BRUCE, Judge:
This proceeding involves deficiencies in the income taxes of the petitioners determined by the respondent for the calendar years 1948, 1949, and 1950, in the respective amounts of $307.54, $281.30, and $298.28. Certain adjustments are not contested. The sole question presented is whether petitioners are entitled to the dependency credits under section 25 (b) (1) (D) of the Internal Revenue Code for the...
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