Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent has determined a deficiency in income tax of petitioner Victor E. Behrens, Jr., for the year 1957 in the amount of $120 and a deficiency for the year 1958 against both petitioners in the amount of $122.29. The only issue for decision is whether respondent has erred in denying a dependency exemption for each year for the minor child of Behrens, Jr.
Findings of Fact
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