Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined a deficiency in income tax of the petitioner for the calendar year 1957 in the amount of $447. The single issue presented for decision is whether the petitioner, Frank L. Wells, contributed over half of the support of each of his five children for the year 1957 within the meaning of section 152(a) of the Code of 1954.
Findings of Fact
Petitioner is an individual...
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