OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency in income tax for 1949 of $477. The only issue for decision is whether the petitioner is entitled to credits for dependents for four children living in the Philippine Islands. The facts are presented in a stipulation.
The petitioners, husband and wife, filed a joint return for 1949 with the collector of internal revenue for the district of Kentucky.
Pedro was born in...
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