HASTIE, Circuit Judge.
On this appeal we review a decision of the Tax Court which held, reversing a ruling of the Commissioner, that there was no deficiency in the taxpayers' income tax return.
In their 1958 income tax return, the taxpayers, who are husband and wife, claimed their son, an undergraduate student at Cornell University, as a dependent and took an exemption for him. The Commissioner disallowed this exemption, ruling that the taxpayers had not provided...
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