United States Tax Court.
Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for the taxable year 1957 in the amount of $264.
The only issue is whether petitioner is entitled to dependency exemptions for his two children for the year 1957.
Findings of Fact
Some of the facts have been stipulated and are found as stipulated.
Petitioner was a resident of East Hartford Connecticut, during...
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