Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency in income tax for the calendar year 1960 for each of the petitioners, Bernie N. Sarfaty and Sadie S. Sarfaty, in the respective amounts of $378 and $386.79. The proceedings were consolidated. The sole issue presented by the pleadings is whether petitioner Bernie N. Sarfaty or petitioner Sadie S. Sarfaty is entitled to claim a dependency exemption for their son, Michael...
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