Memorandum Findings of Fact and Opinion
TRAIN, Judge:
The respondent determined a deficiency in income taxes of the petitioner in the amount of $267 for each of the calendar years 1952 and 1953.
The sole issue for decision is whether petitioner furnished over half of the support of his two minor children so as to entitle him to dependency exemptions pursuant to section 25(b) of the Internal Revenue Code of 1939.
Findings of Fact
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