Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the year 1950 in the amount of $210.
The only question for our decision is whether petitioner contributed over one-half to the support of his two minor children which would entitle him to a dependency credit under section 25, Internal Revenue Code of 1939.
Findings of Fact
Petitioner is a resident of Washington...
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