Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency in income tax for the taxable year 1957 in the amount of $264. The only issue for decision is whether the petitioner, Roland H. Wilder, furnished more than one-half of the support of his daughter and son in 1957 so as to qualify them as dependents under section 152(a)(1) of the Internal Revenue Code of 1954.
The facts, some of which are found as stipulated by the parties, are as...
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