Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency has been determined by respondent in the income tax of petitioners for the taxable year 1962 in the amount of $442.14. The issue to be decided is whether respondent correctly disallowed petitioners' dependency deductions taken in their income tax return for that year relating to Jacqueline and Gwendolyn Davis, two minor nieces of petitioner John Dempsey Raiford, under a multiple support...
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