United States Tax Court.
Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1964 in the amount of $207.
The issue for decision is whether petitioner is entitled to dependency exemptions for his father and his son.
Findings of Fact
Some of the facts are stipulated and are found accordingly.
Petitioner, a married individual who resided at the date of the filing...
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