Memorandum Findings of Fact and Opinion
TRAIN, Judge:
The respondent determined deficiencies in the petitioner's income tax for the years 1954, 1955, and 1956 in the respective amounts of $193, $239, and $163. The only issues for decision are whether petitioner was entitled to claim his then wife and his two children as dependents in 1954 and his two children as dependents in 1955 and 1956.
Findings of Fact
The petitioner filed his individual...
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