Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Respondent determined a deficiency in petitioner's income tax of $714.61 for the calendar year 1963.
The only remaining issue for decision is whether petitioner provided more than one-half of the support of her minor daughter so as to qualify her as petitioner's dependent under section 152(a)(1) of the Internal Revenue Code of 1954. Several other issues were assigned but were settled by stipulation...
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