Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1960 in the amount of $132. Petitioner claimed an overpayment of $62.20 in his 1960 return. This amount has not been returned to petitioner.
The issue for decision is whether petitioner has met the burden of proving that he furnished over one-half of the support of his infant son during the calendar year 1960...
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