Memorandum Opinion
ARUNDELL, Judge:
Respondent determined a deficiency in income tax for the calendar year 1957 in the amount of $264.
The only issue is whether the respondent erred in disallowing exemption deductions of $1,200 claimed by petitioners for the two minor children of petitioner Raymond P. Seese by a prior marriage.
The facts were stipulated and are so found.
Petitioners are husband and wife residing in Dearborn, Michigan...
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