Memorandum Findings of Fact and Opinion
Respondent has determined a deficiency in the income tax liability of petitioner for the year 1959 in the sum of $312. The question presented is whether petitioner is entitled to exemptions for two minor children.
Findings of Fact
During the year 1959 petitioner resided in Columbus, Ohio. He filed his Federal income tax return for that year with the district director of internal revenue at Cincinnati, Ohio...
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