Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioner's income taxes for 1962 in the amount of $424.88. The only issue for decision is whether the petitioner provided in 1962 more than one-half of the support of his three children by a prior marriage so as to be entitled to dependency exemptions for them under sections 151(e) and 152(a) of the Internal Revenue Code of 1954.
Findings of Fact
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