Memorandum Opinion
PIERCE, Judge:
Respondent determined deficiencies in petitioners' income taxes for the years 1948, 1949 and 1950 in the amounts of $199.20, $224.20 and $208.62, respectively.
The sole question presented is whether the petitioners are entitled to dependency exemption credits under section 25(b) of the Internal Revenue Code (as in effect for each of the years involved
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