Memorandum Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $248.35 in the petitioner's income tax for the year 1961. The only issue for decision is whether the petitioner provided during 1961 more than one-half of the support of her minor son, and is therefore entitled to a dependency deduction and a deduction for child care expenses for that year.
Petitioner, Joyce Olsen, filed her 1961 Federal income tax return with the district...
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