Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1959 in the amount of $132.
The issue for decision is whether petitioners are entitled to a dependency exemption for the sister of Evelyln S. Gaines.
Findings of Fact
Petitioners, husband and wife residing in Corpus Christi, Texas, filed a joint Federal income tax return for the calendar year...
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