Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined a deficiency in income tax for the year 1955 in the amount of $257.03. The question is whether the petitioner, Gainford T. Lally, furnished more than one-half of the support of each one of his two minor children during the taxable year so as to be entitled, under the provisions of sections 151 and 152 of the 1954 Code, to two exemptions for dependents in the total amount of...
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