Memorandum Opinion
WITHEY, Judge:
A deficiency has been determined by respondent in petitioners' income tax for the taxable year 1955 in the amount of $132.
The only issue for decision here presented is whether petitioners are entitled to a dependency exemption for 1955 for their foster daughter, Mary Ann.
This case was presented to the Court upon a stipulation of facts, which stipulation is hereby by this reference adopted as our findings...
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