Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined deficiencies in the income tax of the petitioners for the years 1957, 1958, and 1959 in the amounts of $120, $126.27, and $241.98, respectively. The only issue presented is whether petitioners are entitled to dependency exemptions for two minor daughters of the petitioner William R. Peery — one exemption for Elizabeth for each of the years 1957, 1958, and 1959, and one exemption...
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