Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined deficiencies in income tax against the petitioners for the taxable years 1957 and 1958 in the respective amounts of $132 and $116.44. The only issue presented is whether petitioners are entitled to a dependency exemption for the daughter of petitioner Leo H. Rogers.
Findings of Fact
Some of the facts have been stipulated and are found as stipulated.
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