Memorandum Findings of Fact and Opinion
Respondent disallowed claimed dependency exemptions for petitioner's three children and determined a deficiency in petitioner's income tax for the taxable year 1956 in the amount of $393.
The only question is whether petitioner furnished more than one-half the support of the three children.
Findings of Fact
Petitioner, an individual residing in Parker, Indiana, was divorced from Gloria Joy Parker...
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