Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1959 in the amount of $482.32. The only issue for decision is whether petitioner is entitled to a dependency exemption for either or both of his two children.
Findings of Fact
The stipulated facts are so found.
Petitioner is an individual residing in Brooklyn, New York. He filed an individual income...
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