SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1957 and 1958 in the amounts of $128.75 and $179.99, respectively. For the year 1957 petitioners claim an overpayment of $91.35.
The issues for decision are:
(1) Whether petitioners are entitled to a dependency credit exemption for Walter H. Mendel's son Ralph in the year 1957 and for his son Stephen in the year 1958.
(2) Whether petitioners...
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