Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency in income tax against the petitioner for the taxable year 1960 in the amount of $156. The only issue presented is whether the petitioner is entitled to a dependency exemption for his son.
Findings of Fact
Some of the facts have been stipulated and are found as stipulated.
The petitioner is a resident of New Orleans, Louisiana. He filed...
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