Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined deficiencies in the income tax of Francis R. Wagner in Docket No. 2725-64 for the year 1959 in the sum of $279.32 and of Francis R. and Marjorie Wagner in Docket No. 2724-64 for the years 1960 and 1961 in the respective amounts of $256.76 and $250.57.
The dockets were consolidated for trial. The only issue is whether petitioners are entitled to dependency exemptions for...
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