Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined deficiencies in petitioner's income taxes for the calendar years 1960 and 1961 in the respective amounts of $289.75 and $399.80. Petitioner filed Federal income tax returns for the years 1960 and 1961 with the district director of internal revenue at Richmond, Virginia, in which returns he claimed dependency exemptions for his two children born of his former marriage. Additionally...
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