Memorandum Opinion
MULRONEY, Judge:
The respondent determined a deficiency in petitioners' income tax for the year 1957 in the amount of $132. The sole issue is whether petitioners are entitled to a dependency exemption for Isaac Abel, father of Wilfred Abel, for the year 1957.
All of the facts are stipulated and are so found.
Petitioners are husband and wife, who reside in New York, New...
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