Memorandum Findings of Fact and Opinion
FAY, Judge:
The Commissioner determined a deficiency in petitioners' income tax for the year 1957 in the amount of $583.62. Petitioners having conceded certain claimed expenses disallowed in the deficiency notice, the remaining issue for decision is whether the petitioners are entitled to a dependency credit exemption for three minor children of Mervin B. Epstein (hereinafter referred to as petitioner).
Findings...
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