Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in the income tax of petitioners for the year 1963 in the amount of $129.80. The only issue is whether the petitioner husband is entitled to a dependency exemption under section 151, Internal Revenue Code of 1954, for his daughter, Linda Sue, in that year.
Findings of Fact
Some of the facts have been stipulated by the parties and are found accordingly...
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