Memorandum Findings of Fact and Opinion
HOYT, Judge:
The respondent determined a deficiency in petitioners' income tax for the calendar year 1961 of $120. The sole issue for decision is whether the petitioners provided over one-half the support of petitioner William H. Marshall's father for the year 1961.
Findings of Fact
Petitioners William H. and Dorothy P. Marshall are husband and wife residing in Dallas, Texas. They filed their joint...
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