Memorandum Findings of Fact and Opinion
Dawson, Judge:
Respondent determined a deficiency in income tax for the taxable year 1957 in the amount of $240. The only issue is whether the petitioners furnished more than one-half of the support of Shirley Ann and Velma Stephenson, daughters of George Stephenson, in 1957 so as to qualify them as dependents under section 152(a) (1) of the Internal Revenue Code of 1954.
Findings of Fact
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