Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioners' income tax for the year 1961 in the amount of $304.01.
The only issue for decision is whether petitioners are entitled to a dependency exemption for Annie Bell Kirby, sister of petitioner Fate B. Harris (hereafter referred to as petitioner).
Findings of Fact
Some of the facts were stipulated and are so found.
Petitioners...
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