Memorandum Findings of Fact and Opinion
WITHEY, Judge:
Deficiencies have been determined by respondent in the income tax of petitioners for the taxable years 1960 and 1961 in the respective amounts of $247.04 and $262.12.
The sole issue to be decided is whether petitioners are entitled to deduct from their gross annual income as dependency allowances $600 each for the two minor children of Reza Rezazadeh (hereinafter referred to as petitioner).<...
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